Section 109(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)The tax under clause (a) of sub-section (1) of section 107, shall not be leviable in respect of :-(a)vehicles belonging to the Corporation, Government or the Union of India.(b)vehicles intended exclusively for the conveyance free of charge of the injured, the sick or the dead ;(c)vehicles kept by bona fide dealers in vehicles merely for sale and not for use.
