Section 20 in Tamil Nadu Motor Vehicles Taxation Act, 1974
20. Exemptions.
- The Government may, by notification and subject to such conditions, if any, as the Government may, specify in such notification, -(1)make an exemption, reduction in rate or other modification in regard to the tax payable -(a)by any person or class of persons, or(b)in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area; and(2)cancel or vary such exemption, reduction or other modification.[A notification with respect to matters specified in clause (1) may be issued so as to have retrospective effect from a date not earlier than the 1st April 1974.] [Added by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).]
