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9. Exemption, reduction or other modification of tax.- (1)The Government may, by notification, -

(i) Grant an exemption, make a reduction in the rate or order other modification not involving an enhancement in the rate of the tax payable,-

by any person or class of persons, or

(ii) in respect of any motor vehicle or class of motor vehicles or motor vehicles running in any particular area;

and Cancel or vary such exemption, reduction or other modification.

(2) Any notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, on the table of the Legislative Assembly of the State while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions.

 

 

 

 

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