Section 13 in The Gujarat Motor Vehicles Tax Act, 1958
13. Exemptions.
- [***] [Sub-section (1) deleted by Gujarat 16 of 2003, dated 31st March 2003 (w.e.f 01-04-2003)](2)The State Government may, subject to the provisions of any rules made in that behalf, by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles [***] [Words 'other than those falling under sub-section (1)' deleted by Gujarat 16 of 2003, dated 31st March 2003 (w.e.f 01-04-2003)], or any motor vehicles belonging to any class of persons, from the payment of the tax.(3)[ All notifications issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to rescission by the Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.(4)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.] [Sub-sections (3) and (4) were added by Gujarat 45 of 1963, section 2.][***] [Explanation deleted by Gujarat 16 of 2003, dated 31st March 2003 (w.e.f 01-04-2003)]
