Section 21 in The M.P. Motoryan Karadhan Adhiniyam, 1991
21. Power of State Government to exempt from tax.
- [(1) The State Government may, by notification, and subject to such restrictions and conditions as may be specified therein exempt in whole or in part any motor vehicles or class of motor vehicles from the payment of tax, penalty and interest from such date as may be specified in the notification.] [Substituted by M.P. Act No. 2 of 2003.](2)Any notification issued under this section may be rescinded at any time and on such rescission the notification shall cease to be in force. A notification rescinding an earlier notification shall have prospective effect.(3)Every notification issued under sub-section (I) shall be laid on the table of the Legislative Assembly and the provisions of Section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958) shall apply thereto as they apply to a rule.
