Section 8(i) in The Punjab Motor Vehicles Taxation Rules, 1925
(i)Motor vehicles owned and kept for use by departments of the Central or [State] [Substituted by Adoption of Laws Order 1950.] Government - Total exemption; [Provided that this exemption shall not apply to motor vehicles belonging to the Central Government's (Railways) or [Haryana Roadways] [Proviso added by Punjab Government Notification No. 420 HT 46/23857, dated the 14th June, 1946.] the State Government operating for a commercial purpose];
