E-way bill exemption for vehicle road-testing allowed with bond, delivery challan and monthly reporting conditions. Permission is granted to the taxpayer to waive the e-way bill requirement for motor vehicles removed for road testing under sub-rule (5) of rule 138A, subject to execution of a bond covering vehicle value with the jurisdictional Deputy Commissioner, removal under a pre-authenticated delivery challan (in duplicate with specified particulars), trade plate compliance, maintenance of dispatch/return records, submission of monthly accounts, provision of additional information when required, accountability for taxable goods, and revocation on non-compliance; validity limited to the prescribed financial year.