Uttar Pradesh Motor Vehicles Taxation Act, 1997
Section 3. Power to exempt
3 (1) The State Government may, by rule or notified order, subject to such conditions and for such period, as may be specified, exempt, either wholly or partially, any motor vehicle or class of 1[motor vehicles ]from-
(a) the operation of this Act or any provision thereof, or
(b) the payment of any tax under this Act.
(2) [(2) [ ***.]
(3) The State Government may, in the like manner withdraw any exemption granted under sub-section (1) but such withdrawal shall not operate retrospectively.
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