Section 17 in The Punjab Motor Vehicles Taxation Act, 1924
17. [ Exemptions to certain vehicles. [Added by Punjab Act No. 7 of 2008, dated 18.1.2008.]
- Notwithstanding anything contained in this Act, any transport vehicle or non-transport vehicle owned by a State Government or the Central Government, and not used for any commercial purpose, shall be exempted from the tax.
