This exemption will be granted on verification by the concerned Deputy Commissioner or an officer authorised by him, subject to certain conditions, an official release said here.
The verification by the concerned Deputy Commissioner or an officer authorised by him will certify that the vehicle for which insurance claim has been claimed was completely damaged during the agitation.
In case, a vehicle purchased by the same person is of a higher value, the difference in the tax shall be payable by the vehicle owner, it said.