Notwithstanding what is written in other sections of this Act, the following vehicles shall not be taxed:-

(a) registered in the name of the Government of Nepal.

( b) Registered in the name of a person receiving diplomatic privileges or delegation.

(c) Registered in the name of foreign nationals or projects and international organizations with whom the government of Nepal has entered into an agreement not to charge tax.

(d) Registered in the name of village council, municipality or district assembly.

(e) Registered in the name of a social, religious or educational institution approved by the government of Nepal that does not have profit motive.

(f) Vehicle Registered in the name of a person or organization that has been determined by the Government of Nepal to be unable to drive the vehicle due to damage or any other reason.