Central Government employees like defence personnel, LIC public sector undertakings and bank employees who register their vehicle such as cars and motor cycles in other states and if they come to Tamil Nadu on transfer, they need not pay any tax to Tamil Nadu though they can change their address or change the registration.
Suppose if a central Government employee who works for Railways in A P purchases a car in Hydrabad and after some years comes to Tamil Nadu on transfer, the tax paid at Andra will itself enough and he need not pay the road tax to Tamil Nadu. Merely he can change his address and registration.
The Tamil Nadu Government exempted the payment of tax in such cases.
G O Ms.527 Home (Tr.I) Department Dated 7.4.97
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