Definitions

In this Act, unless the context otherwise requires,- (a) "appointed day" means the day on which this Act comes into force; (b) "barrier or check-post" means a barrier or check-post established under section 5 of this Act; (c) "Commissioner" means the Commissioner appointed under section 7 of this Act; (d) "distance covered or being covered" means the total distance calculated from the first point from which the goods are carried by road (by means of a mechanical vehicle or cart, except railways and airways) to the last point in the State; (e) "goods" means the goods specified in column (2) of Schedule-I or Schedule-II, as the case may be, appended to this Act; (f) "Government" or "State Government" means the Government of Himachal Pradesh; (g) "Inspector" means the person authorised by the State Government to collect tax in respect of any goods and includes every Government servant posted in connection with the collection of tax; (h) "kilogram" means kilogram as defined in the Standard of Weights and Measures Act, 1976 (60 of 1976); (i) "mechanical vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; (j) "notification" means a notification published in the Official Gazette; (k) "Official Gazette" means the Rajpatra, Himachal Pradesh; (l) "prescribed" means prescribed by rules made under this Act; (m) "Schedule" means the Schedule appended to this Act; (n) "State" means the State of Himachal Pradesh; (o) "tax" means the tax levied under this Act; and (p) "taxing authority" means any officer of the Excise and Taxation Department not below the rank of an Excise and Taxation Inspector appointed under sub-section (1) of section 7 of this Act and conferred upon him the powers under sub-section (2) or invested with powers under sub-section (3) of section 7 for carrying out the purposes of this Act.