Section 15 in Bihar Motor Vehicles Taxation Act, 1994
15. Power of the State Government to exempt certain motor vehicles from payment of the tax.
- [(1) The State Government may, by notification make an exemption, reduction in the rate or other modification in regard to the tax payable in respect of any motor vehicle or class of motor vehicles.] [Section 15 renumbered as Section 15(1) by B.M.V.Taxation Act 6, 2003 (w.e.f. 16.7.2002).](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.
