107. (1) The Government may, by notification in the official Gazette, make rules for all or any of the following purposes, namely.- (a) the grant and authentication of travelling passes, certificates or authorisations to persons temporarily taking motor vehicles out of Bangladesh to any place outside Bangladesh or to persons temporarily proceeding out of Bangladesh to any place out of Bangladesh and desiring to drive a motor vehicle during their absence from Bangladesh; (b) prescribing the conditions subject to which motor vehicles brought temporarily into Bangladesh from outside Bangladesh by persons intending to make a temporary stay in Bangladesh may be possessed and used in Bangladesh; and (c) Prescribing the conditions subject to which persons entering Bangladesh from any place outside Bangladesh for a temporary stay in Bangladesh may drive motor vehicles in Bangladesh. (2) No rule made under this section shall operate to confer on any person, any immunity from the payment of any tax levied on motor vehicles or their users. (3) Nothing in this Ordinance or in any ¹[rules or regulations made thereunder] relating to- (a) the registration and identification of motor vehicles, or (b) the requirements as to construction, maintenance and equipment of motor vehicles, or (c) the licensing and the qualifications of drivers and conductors of motor vehicles; shall apply to any motor vehicle to which or to any driver or any conductor of a motor vehicle to whom any rules made under clause (b) or clause (c) of sub-section (1) apply.