Section 13(3) in The Maharashtra Motor Vehicles Tax Act, 1958
(3)[ Any person claiming exemption from the payment of tax under this section shall apply to the Taxation Authority, within whose jurisdiction the motor vehicle in respect of which such exemption is claimed, is used or kept for use, in such form and manner and within such time, as may be prescribed.] [Sub-section (3) was inserted, by Maharashtra 37 of 1972, Section 12(2).]Explanation [1] [This Explanation was renumbered as Explanation 1 by Maharashtra 43 of 1969, Section 8(2).]. - For the purpose of this section the expression "agricultural operation" means tilling, sowing, harvesting, crushing of agricultural produce, or any other similar operation carried out for the purpose of agriculture [and includes use of the vehicle from the place of residence of its owner or from the garage or place of repairs to his farm, and from the farm to any of the places aforesaid] [These words were inserted by Maharashtra 43 of 1969, Section 8(2)(a).] [and also includes use of the vehicle from the place of purchase to the registering office and to the owner's residence, garage, place of repairs or farm, as the case may be] [These words shall be deemed always to have been inserted by Maharashtra 22 of 1977, Section 2.] but does not include the transportation of persons or materials for the purpose of agriculture, or the transportation of agricultural produce.[Explanation 2. - For the purposes of this section, charitable purpose includes-
