Section 8 in The Punjab Motor Vehicles Taxation Rules, 1925
8.
Under sub-section (1) of the section 13 of the Act, [-] [The words 'the State Government is pleased to declare that' omitted by Punjab Government Notification No. G.S.R. 13/P.A. 4/24/S. 13 & 15/Amd. (3)/66, dated the 5th January, 1966.] persons who keep for use motor vehicles of the following classes are exempt from liability to pay the tax in respect of such motor vehicles to the extent specified below:(i)Motor vehicles owned and kept for use by departments of the Central or [State] [Substituted by Adoption of Laws Order 1950.] Government - Total exemption; [Provided that this exemption shall not apply to motor vehicles belonging to the Central Government's (Railways) or [Haryana Roadways] [Proviso added by Punjab Government Notification No. 420 HT 46/23857, dated the 14th June, 1946.] the State Government operating for a commercial purpose];(ii)Motor vehicles owned and kept for use by any local authority situated within the Punjab - Total exemption:(iii)Motor Vehicles owned by the manager of a school and kept for the sole use of conveying pupils to and from a school, [affiliated to any State/Central Education Board imparting education upto the standard of 10+2 or its equivalent] [Inserted by Haryana Notification No. S.O. 45/P.A. IV/1924/S.15/2005. Dated 27.6.2005.] - Total exemption;[Provided that the educational institution does not charge fare in excess of the fare, as fixed by the competent authority under Clause (i) of sub-section (1) of Section 67 of the Motor-Vehicles Act, 1988 (Act 59 of 1988), to be charged for travelling by a stage carriage reduced by the amount of passenger tax, if any included therein]. [Proviso added by Haryana Notification No. S.O. 45/P.A. IV/1924/S.15/2005. Dated 27.6.2005.](iv)Motor Vehicles classed as ambulances owned by the authorities of a hospital and kept for the sole use of conveying patients to and from the hospital. - Total exemption;(v)Motor Vehicles temporary brought into the Punjab and kept for use therein for a period not exceeding thirty days. - Total exemption:Provided that this exemption shall not apply to transport vehicles registered in the Uttar Pradesh.[Provided further that this exemption shall not apply to transport vehicles registered in another [State] [Second proviso to sub-rule (v) added by Punjab Government Notification No. 5892 h 38/3114, dated the 24th January, 1939.] which normally operate on a route which lies party in that [State] [Adaptation of Law of 1950.] and partly in this State unless specially exempted by the Government.(vi)Motor Vehicles imported under a Triptyque or Carnet de Passage and temporarily brought into the Punjab. - Total exemption for the first thirty days of their stay in the Punjab.Note. (1) - By this clause motor vehicles imported under a tripyque or Carnet de, Passage are exempted for the first thirty days of their stay in the [State] [Substituted vide adaptation of Law of 1950.], irrespective of the total length of their stay. In the case of other motor vehicles brought temporarily into the [State] [Substituted vide adaptation of Law of 1950.] no exemption at all is claimable if the period of the stay exceeds thirty days.Note. (2). - A motor vehicles under a Triptyque or Carnet de Passage and kept in the [State] [Substituted vide adaptation of Law of 1950.] for a period exceeding thirty days shall be charged, for the quarter in which the thirty first day of the vehicle's stay falls, not the full tax for the quarter but a proportionate fraction of that tax if the stay is thereafter protracted into another quarter, the full tax for that quarter shall be leviable.(vii)Motor Vehicles exempted under the Auxiliary Force Act, 1920, the Indian Territorial Force Act, 1920, or any other law for the time being in force. - Total exemption.(viii)Motor vehicles kept exclusively for use as hearses. - Total exemption.(ix)[ Motor vehicles purchased to replace those transferred to the Defence Department. Full exemption for the quarter during which the vehicle is registered and in respect of the next following quarter exemption to the extent of the fee paid for registration of the vehicle, provided the new vehicle is purchased within twelve months of the transfer of the original vehicle to the Defence Department.] [Added by Punjab Government Notification No. 2408 HG 41/5534, dated the 28th October, 1941.](x)Vehicles used on the authority of a trade certificate and for one of the purposes mentioned in rule 3.27 of the Punjab Motor Vehicles Rules, 1940. - Total exemption.(xi)[ Motor vehicles other than transport vehicles brought permanently into the Punjab - Total exemption for the quarter during which any such vehicle is so imported provided that if has been taxed for the same quarter in any other [State in India] [Added by Punjab Government Notification No. 181 H 47/19563, dated the 14th March, 1947.].(xii)[ Motor vehicles of a foreign country operating under sub section (1-A) of section 92 of the Motor Vehicles Act, 1939. - Total exemption, provided a provision for such exemption is made by the Central Government in the relevant reciprocal agreement with such foreign country.] [Added by Punjab Government Notification No. G.S.R. 96/P A. 4/24/S. 15/ Amd. (4)/65, dated the 3rd May, 1965.]A person other than a department of the Central or [State] [Substituted by Adaptation of Laws Order, 1950.] Government who is wholly exempt from liability to pay the tax under this rule must nevertheless fill in and deliver the form of declaration and obtain a licence unless he is exempt under clause (v) of this rule.
