Section 143 in The Bombay Provincial Municipal Corporations Act, 1949
143. Exemptions from the tax. - (1) The said tax shall not be leviable in respect of,-
(a)vehicles, boats and animals belonging to the Corporation other than vehicles or animals used exclusively for the purposes of the Transport Undertaking.(b)vehicles, boats and animals vesting in the [Government] and used solely for public purposes and not used or intended to be used for purposes of profit including vehicles, boats and animals belonging to the Defence Forces;(c)vehicles and boats intended exclusively for the conveyance free of charge of the injured, sick or dead;(d)children's perambulators and tricycles;(e)vehicles belonging to municipal officers or servants who are required by the terms of their appointment to maintain a conveyance for the discharge of their duties:Provided that the exemption granted by this clause will not be available in respect of more than one vehicle for each officer or in respect of a vehicle which does not belong to the class of conveyance which the officer is required to maintain;(f)vehicles or boats kept by bona fide dealers in vehicles or boats for sale merely, and not used:[(g) vehicles used exclusively for the conveyance of disabled person:]Provided that a tax at such rate as the Corporation shall with the approval of the [State] Government fix in this behalf shall be levied half yearly in advance from every dealer in motor vehicles for every seven motor vehicles in respect of which a Trade Certificate is issued to him under rules made under the Motor Vehicles Act, 1939.(2)If any question arises under clause (b) of sub-section (1) whether any vehicle, boat or animal vesting in the [Government] is or is not used or intended to be used for the purposes of profit, such question shall be determined by the [State] Government whose decision shall be final.
