Section 240(1) in Greater Hyderabad Municipal Corporation Act, 1955
(1)The tax leviable under section 239 shall not be levied in respect of:-(a)vehicles, boats and animals belonging to the Corporation;(b)vehicles, boats and animals vesting in the State to be used or intended to be used solely for public purposes and not used or intended to be used for purposes of profit;(c)vehicles and boats intended exclusively for the conveyance free of charge of the injured, sick or dead;(d)children's perambulators and tricycles.
