Section 14 in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
14. Exemption from payment of tax. -
Notwithstanding anything contained in section 4 or section 5, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification and subject to such conditions as may be specified therein, direct that no tax shall be payable in respect of the carriage of such goods or passengers or such class of goods or passengers as may be specified in such notification or that tax shall be paid at such lower rate as may be specified in that notification.
