Section 11(2) in Madhya Pradesh Motor Vehicles Taxation Act, 1947
(2)No lax shall be leviable on any motor vehicle used or kept for use solely for the purpose of agriculture.[Explanation I.- For the purposes of sub-section (2) any articulated vehicle belonging to a bona-fide agriculturist used for transportation of-(i)agricultural produce grown on the land cultivated personally; or(ii)any material required for the purpose of agriculture, between the land cultivated personally and his place of residence, go down or any market place of such agriculture produce or such material shall be deemed to be used solely for the purposes of agriculture but any other motor vehicle used for transporting agriculture produce shall not be deemed to be used solely for the purpose of agriculture.Explanation II.- For the purposes of Explanation I, the expressions "bona-fide agriculturist", "to cultivate personally" and "agriculture" shall have the meanings assigned to them in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).1
