Section 13 in The Punjab Motor Vehicles Taxation Act, 1924
13. Exemptions and deductions.
(1)The [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may by rule or order exempt a person or class of persons from liability to pay the whole or part of the tax in respect of any motor-vehicle or class of motor- vehicles, and may in like manner exclude any motor-vehicle or class of motor- vehicles from the operation of this Act.(2)Whoever becomes liable to pay a quarterly instalment of tax, but proves to the satisfaction of the licensing officer that he has not used or permitted the use of the motor-vehicle throughout the quarterly period preceding shall be entitled to receive an order in writing from the licensing officer exempting him from liability to pay such first mentioned quarterly instalment, and the licensing officer shall make an endorsement to that effect upon the license.(3)Whoever becomes liable to pay a quarterly instalment of tax in respect of motor-vehicle, but proves to the satisfaction of the licensing officer that he has paid a [tax imposed by a municipality or a cantonment authority] [Substituted for the words 'municipal tax' by the Punjab Motor Vehicles Taxation (Amendment) Act, 1925 (Punjab Act X of 1925) section 2.] in respect of the same motor vehicle, and for the whole or part of the quarter for which the instalment of tax is due, then half the amount of the municipal tax paid for the said period shall be deducted from the quarterly instalment of tax, and the licensing officer shall make an endorsement to that effect upon the license.(4)A person who keeps more than ten motor-vehicles for use solely in the course of trade and industry shall be entitled to a deduction of ten per cent on the aggregate amount of tax to which he is liable.Explanation. - The expression "trade and industry" includes transport for hire.(5)[] [Omitted by Haryana Act 4 of 1973.](6)[ A person who pays tax in respect of a motor-vehicle for whole of the financial year, that is four quarterly periods referred to in sub-section (1) of section 3 in advance shall be entitled to a deduction of five per centum on the amount of annual tax payable by him.] [Inserted by Haryana Government Act 8 of 1970.]
