7. Exemption of tax in certain circumstances

Where any person beings a motor vehicle into a local area for his personal use within a period of fifteen months from the date of the registration in any Union Territory or any other State under the Motor Vehicles Act, and that such entry is occasioned as a result of shifting the place of his residence from such Union Territory or State into this State, Commissioner may, by order in writing, on application made to him in this regard, exempt such person from the payment of entry tax on entry of such vehicle subject to production of proof in this regard by him.