Section 14(3) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(3)Where the State Government is of opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, and subject to such conditions as it may specified in the notification, exempt either totally or partially any class of motor vehicle [ *** ] [Deleted vide H.P.M.V.T(2nd Amendment) Act, 2001.]or any motor vehicle belonging to any person or class of persons [or any motor vehicle plying on any route or part thereof] [Added vide H.P.M.V.T(Amendment) Act, 1999.] from the payment of tax.
