Section 10(2) in Telangana Motor Vehicles Taxation Act, 1963
(2)[ Notwithstanding anything contained in the Act, a tax at rupees twenty-five per quarter shall be levied on any vehicle specified in sub-section (1), when the vehicle is not used solely for carrying out such agricultural or mining operations but is used by its registered owner for any other purpose of his own.] [Sub-section (2) inserted by Act No.10 of 1974.]Explanation I. - For the purpose of this section, the expression "agricultural operation" shall mean tilling, sowing, harvesting, crushing of agricultural produce or any other similar operation carried out for the purpose of agriculture; but shall not include the transporting of persons, manure or materials for the purpose of agriculture or the transporting of agricultural produce except when such transporting is made by the owner or occupier of the land for his own purposes -(i)within a distance of fifteen miles from the limits of such land, or(ii)to or from the nearest market place irrespective of the distance of such market place from the limits of such land.Explanation II. - For the purpose of this section, "personal cultivation" means cultivation by a person of his own land and on his own account-
