Section 13(1) in The Punjab Motor Vehicles Taxation Act, 1924
(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.
