Section 13(1) in Delhi Motor Vehicles Taxation Act, 1962
(1)Where the registered owner or the person having possession or control of a motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operation s and is used solely for such operations in relation to his own land then, that vehicle shall be exempt from the payment of the tax.Explanation. - For the purposes of this sub-section the expression "agricultural operation" includes.-(i)tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture;(ii)transport of manure, seeds, insecticides and other like articles required for work in the land or from the market to the land; and(iii)transport of any agricultural produce from the land to the place of storage or from the place of storage to the market.
