Section 143(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)The said tax shall not be leviable in respect of,-(a)vehicles, boats and animals belonging to the Corporation other than vehicles or animals used exclusively for the purposes of the Transport Undertaking.(b)vehicles, boats and animals vesting in the [Government] [ This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] and used solely for public purposes and not used or intended to be used for purposes of profit including vehicles, boats and animals belonging to the Defence Forces;(c)vehicles and boats intended exclusively for the conveyance free of charge of the injured, sick or dead;(d)children's perambulators and tricycles;(e)vehicles belonging to municipal officers or servants who are required by the terms of their appointment to maintain a conveyance for the discharge of their duties:Provided that the exemption granted by this clause will not be available in respect of more than one vehicle for each officer or in respect of a vehicle which does not belong to the class of conveyance which the officer is required to maintain;(f)vehicles or boats kept by bona fide dealers in vehicles or boats for sale merely, and not used:(g)[ vehicles used exclusively for the conveyance of disabled person:] [Clause (g) was added by Gujarat28 of 1981, section 2.]Provided that a tax at such rate as the Corporation shall with the approval of the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government fix in this behalf shall be levied half yearly in advance from every dealer in motor vehicles for every seven motor vehicles in respect of which a Trade Certificate is issued to him under rules made under the Motor Vehicles Act, 1939.
