Section 13(1)

{
    "act_title": "THE DELHI MOTOR VEHICLES TAXATION ACT, 1962",
    "act_slug": "the-delhi-motor-vehicles-taxation-act-1962",
    "section_label": "Section",
    "section": {
        "number": "13",
        "title": "Section 13(1)",
        "chapter": null,
        "content": "Where the registered owner or the person having possession or control of a motor vehicle is an agriculturist and that motor vehicle has been designed for agricultural operations and is used solely for such operations in relation to his own land then, that vehicle shall be exempt from the payment of the tax.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 570
    },
    "prev_section": "12",
    "next_section": "13"
}