14. (1) Notwithstanding anything contained in the Motor Vehicles Tax Act, 1932 (Beng. I of 1932), during the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive), there shall be levied and collected a toll on motor vehicles carrying goods by road, other than on freights, at the rate of Taka forty per annum per ton of registered goods carrying capacity or fraction thereof: Provided that Government may, by notification in the official Gazette, exempt any motor vehicle or any class of motor vehicles from payment of toll under this clause. Explanation.- For the purpose of levying the toll, less than half of a ton shall be ignored and half of a ton or above shall be treated as one ton. (2) The toll shall be payable by the owner of the motor vehicle. (3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and any other matter incidental to its levy.