Where any person brings a motor vehicle into a local area for his personal use within a period of fifteen months from the date of its registration in any Union Territory or any other State under the Motor Vehicles Act, 1988 ( 59 of 1988), 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, the Commissioner or any other officer duly authorized by him, 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.