Section 8(ix) in The Punjab Motor Vehicles Taxation Rules, 1925
(ix)[ Motor vehicles purchased to replace those transferred to the Defence Department. Full exemption for the quarter during which the vehicle is registered and in respect of the next following quarter exemption to the extent of the fee paid for registration of the vehicle, provided the new vehicle is purchased within twelve months of the transfer of the original vehicle to the Defence Department.] [Added by Punjab Government Notification No. 2408 HG 41/5534, dated the 28th October, 1941.]
