Section 20(1F) in The Gujarat Motor Vehicles Tax Act, 1958
(1F)(a)All motor vehicles and trailers drawn by such vehicles used by or on behalf of the State Government or of the Central Government shall be exempted from the payment of toll.(b)Subject to such condition as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, exempt any specified class or classes of motor vehicles and trailers drawn by such vehicles from the payment of toll.]
