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Section 21
The Maharashtra Motor Vehicles (Taxation of Passengers) ActMaharashtra

Section 21. Power to exempt certain passengers, from payment of tax

The State Government may, by notification in the Official Gazette, exempt totally or partially from payment of tax the passengers 1[carried by stage carriages plying exclusively within a municipal area or exclusively on such routes serving municipal and adjacent areas as may be specified in the notification, or passengers] carried in stage carriages on such inter-State routes as may be specified in the notification or carried by stage carriage operating in furtherance of any educational, medical, philanthropic, or other object.

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.