7.—(1) No special tax shall be chargeable in respect of any motor car —
(a)
used exclusively on roads which are not repairable at public expense;
(b)
used solely for industry, mining and agriculture and not intended to be used on any road repairable at public expense; or
(c)
for which a special purpose licence has been issued by the Registrar under section 28A of the Road Traffic Act (Cap. 276) and subject to the approval of the Minister for Finance or such person as he may appoint.
(2) No special tax shall be chargeable in respect of any motor car falling within any class or description referred to in Part II of the Schedule if the Registrar is satisfied that such motor car is a CNG vehicle or a petrol-CNG vehicle.
[S 350/2010 wef 01/07/2010]
(3) Paragraph (2) shall remain in force until 31st December 2011.
(4) Notwithstanding paragraph (2), no special tax shall be chargeable in respect of any taxi which is a CNG vehicle or a petrol-CNG vehicle for the period from 1st June 2004 to 31st December 2011 (both dates inclusive).