(3)The tax under sub-section (1), shall not be leviable in respect of -(a)the vehicles and animals belonging to the Municipality, the Government or the Union of India;(b)the vehicles intended exclusively for the conveyance free of charge of the injured, the sick or the dead;(c)the children's perambulators or tricycles; and(d)the vehicles and animals kept by bona fide dealers merely for sale and not for use.
