road traffic act 第十四条14. No tax shall be chargeable under this Act in respect of vehicles of the following descriptions: (a) fire engines; (b) vehicles used solely for the purpose of a fire-fighting service; (c) ambulances; (d) road rollers; (e) vehicles used exclusively on roads which are not repairable at the public expense; (f) vehicles used solely for industry, mining and agriculture and not intended to be used on any road repairable at the public expense; (g) invalid carriages; and (h) bicycles.