Gujarat Provincial Municipal Corporations Act, 1949
(1) The said tax shall not be leaviable 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] 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; 2[ (g) vehicles used exclusively for the conveyance of disabled person:] Provided that a tax at such rate as the Corporation shall with the approval of the [State] 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. (2) If any question arises under clause (b) of sub-section (1) whether any vehicle, boat or animal vesting in the [Government] is or is not used or intended to be used for purposes of profit, such question shall be determined by the [State] Government whose decision shall be final.