Section 13(3) in Delhi Motor Vehicles Taxation Act, 1962
(3)Where the [Government] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.] is of opinion that it is necessary or expedient in the public interest so to do, he may, by notification in the official Gazette, and subject to such conditions as he may specify in the notification, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1) or any motor vehicles belonging to any class of persons from the payment of the tax.
