13. Exemptions.- (1) 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 .and then, that vehicle shall be exempt from the payment of the tax.
Explanation.- For the purposes of this sub-section the expression
"agricultural operations" includes,-
(i) tilling, sowing, harvesting, crushing of any agricultural produce or any other similar operation carried out for the purpose of agriculture;
(ii) transport of manure, seeds, insecticides and other like articles required for work in the land from the market to the land; and
(iii) transport of any agricultural produce from the land to the place of storage or from the place of storage to the market.
(2) When the registered owner or the person having possession or control of a motor vehicle has given previous intimation in writing to the taxation authority that the motor vehicle would not be used in any public place for a particular period, being not less than one month, and deposits the certificate of registration of such motor vehicle with the taxation authority and obtains an acknowledgment therefor from that authority, he shall be exempt from the payment of the tax for that period.
(3) Where the Administrator is of opinion that it is necessary or expedient in the public interest so to do, he may, by notification in the Official Gazette, and subject to such conditions as he may specify in the notification, exempt either totally or partially any class of motor vehicles other than those falling under sub-section (1) or any motor vehicles belonging to any class of persons from the payment of the tax.