Section 13. Exemptions

{
    "act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
    "act_slug": "gujarat-motor-vehicles-tax-act-1958",
    "section_label": "Section",
    "section": {
        "number": "13",
        "title": "Section 13. Exemptions",
        "chapter": null,
        "content": "13. (2) The State Government may, subject to the provisions of any rules made in that behalf, by notification in the Official Gazette, exempt either totally or partially any class of motor Vehicles, or any motor vehicles belonging to any class of persons, from the payment of the tax.\n(3) All notifications issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made, and shall be subject to recission by the Legislature or to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.\n(4) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 580
    },
    "prev_section": "12C",
    "next_section": "14"
}