Definitions

In this Act, unless there is anything repugnant in the subject or context,-

1. (a) "Barrier" means a barrier established under section 6 of this Act;
2. (b) "Commissioner" means the Commissioner appointed under section 7 of this Act;
3. (c) "Goods" means the goods specified in column

1. (2) of the schedule appended to this Act;
   • (d) "Government" or "State Government" means the Government of Himachal Pradesh;
   • (e) "Inspector" means the person authorised by the State Government to collect tax in respect of any goods crossing a barrier and includes every Government servant posted at a barrier in connection with the collection of tax;
   • (f) "Kilogram" means Kilogram as defined in the Standard of Weights and Measures Act, 1956 (Act No. 89 of 1956);
   • (g) "mechanical vehicle" means any mechanically propelled vehicle adopted 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;
   • (h) "notification" means a notification published in the Official Gazette;
     • (i) "Official Gazette" means the Rajpatra, Himachal Pradesh;
   • (j) "prescribed" means prescribed by rules made under this Act;
   • (k) "tax" means the tax levied under this Act;
   • (l) "taxing authority" means any person or authority appointed by the State Government to exercise the powers and perform the duties conferred or imposed upon a taxing authority by or under this Act.