(3)The tax under sub-section (1), shall not be leviable in respect of -(a)The vehicles and animals belonging to the Municipality, the Government or the Union of India.(b)The vehicle intended exclusively for the conveyance free of charge of the injured, the sick or the dead;(c)The children's perambulators or tricycles; and(d)The vehicles and animals kept by bona fide dealers merely for sale and not for use.
