Section 15(2) in Bihar Motor Vehicles Taxation Act, 1994
(2)[ In view of general and preventive repairs and maintenance of the vehicles, situation of law and order, condition of roads, elections, natural calamities etc. the State Government may [by notification] ['Sub-section (2)' added by B.M.V.Taxation Act 6, 2003 (w.e.f 16.7.2002).] specify the number of days in a month for exemption from levy of additional motor vehicles tax for a class of motor vehicles which shall remain in effect [xxx] [Deleted the word 'From date of notification' by Bihar Finance Act 8 of 2007.] for a fixed period unless extended by notification by the State Government:]Provided that the number of days in a month for which exemption from payment of additional motor vehicles tax is allowed, shall not in any case be more than ten days in a month.Provided further that the State Government may, by notification provide rebate at specified rate in the additional motor vehicle tax on the basis of age of the motor vehicle.
