Definitions

In this Act, unless the context otherwise requires:- (a) "Additional motor vehicle tax" means the tax levied under sub-section (2) of section 5 of this Act; (b) "Certificate of registration", "goods", "stage carriage", "contract carriage", "public service vehicle", "private service vehicle", "motor vehicle", "motor cycle", "motor car", "trailer", "unladen weight", "registering authority", "tractor", "transport vehicle" shall have the same meaning as specified in the Motor Vehicles Act, 1988 (Act No. 59, 1988); (c) "Motor vehicle tax" means the tax levied under sub-section (1) of section 5 of this Act; (d) "Lump sum tax" means the tax levied on personal vehicles under Section 7 of this Act; (e) "Vehicle owner" means the person in whose name the vehicle is registered, or the person who possesses and controls the vehicle; (f) "Passenger" means a person travelling in a public service vehicle or a private service vehicle, other than the driver, conductor, or other employees on duty; (g) "Personal vehicle" means a motor cycle (including moped, scooter, and cycles driven by mechanical power) and motor car having a seating capacity of more than three and not exceeding five, used purely for private purpose; (h) "Prescribed" means prescribed by rules made under this Act; (i) "Registered owner" means the person in whose name the vehicle is registered under the Motor Vehicles Act, 1988; (j) "Appellate authority" means the authority specified under section 26 of this Act; (k) "Revision authority" means the authority specified under section 27 of this Act; (l) "Schedule" means the Schedule appended to this Act; (m) "Taxation officer" means the officer appointed as taxation officer under section 3 of this Act; (n) "Tax token" means the token issued under the provisions of this Act; (o) "State Transport Officer" means the State Transport Officer appointed by the State Government; (p) "Year" means the financial year.