Section 3 in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
3. Power to exempt.
(1)The State Government may, by rule or notified order, subject to such conditions and for such period, as may be specified, exempt, either wholly or partially, any motor vehicle or class of motor vehicles operating in furtherance of any educational, medical, philanthropic or other public purpose from.(a)the operation of this Act or any provision thereof, or(b)the payment of any tax under this Act.(2)The exemption granted, or the conditions for the exemption imposed, under sub-section (1) may be made effective retrospectively but not from a date earlier than the commencement of the financial year.(3)The State Government may, in the like manner withdraw any exemption granted under the sub-section (1) but such withdrawal shall not operate retrospectively.
