11. Exemption from tax:
Notwithstanding anything contained in the other Section of this Act, the following motor vehicles shall be exempted from tax:-
(a) A motor vehicle registered in the name of Government of Nepal
(b) A motor vehicle registered in the name of a person or mission enjoying diplomatic privileges.
(c) A motor vehicle registered in the name of a foreign national or project or international institution with whom Government of Nepal has entered into
an agreement granting tax exemption.
(d) a motor vehicle registered in the name of Village Development Committee, Municipality or District Development Committee.
(e) A motor vehicle registered in the name of a social, religious or educational institute without profit-making as recognized by Government of Nepal.
(f) A motor vehicle registered in the name of any person or organization held   by Government of Nepal to have become unable to use because of its
disorder or otherwise.