Section 13(2) in The Maharashtra Motor Vehicles Tax Act, 1958
(2)The State Government may, [* * *] [The words 'subject to the provisions of any rule made in that behalf' were deleted by Maharashtra 37 of 1972, Section 12(1)(a).] by notification in the Official Gazette, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1), or any motor vehicles belonging to any class of persons [or any motor vehicle used solely for or in furtherance of any charitable purpose] [These words were inserted by Maharashtra 43 of 1969, Section 8(1).] [or any motor vehicle used for rendering relief to the public in cases of fire, flood, earthquake, drought or other natural calamities] [These words were inserted by Maharashtra 22 of 1979, Section 13(a).], from the payment of the tax [subject to such conditions, if any, as may be specified in such notification:] [These words were added by Maharashtra 37 of 1972, Section 12(1)(b).][Provided that, where the motor vehicle is used for rendering relief to the public in such natural calamities, the State Government may exempt it from payment of tax retrospectively for any period or periods during which such vehicle was used for rendering relief to the public in such natural calamities.] [This proviso was added by Maharashtra 22 of 1979, Section 13(b).]
