Section 8(xi) in The Punjab Motor Vehicles Taxation Rules, 1925
(xi)[ Motor vehicles other than transport vehicles brought permanently into the Punjab - Total exemption for the quarter during which any such vehicle is so imported provided that if has been taxed for the same quarter in any other [State in India] [Added by Punjab Government Notification No. 181 H 47/19563, dated the 14th March, 1947.].
