section 2
Definitions
The Jammu and Kashmir Motor Vehicles Taxation Act, 1957In this Act, unless there is anything repugnant in the subject or context,— (i) the following expressions shall have the meanings assigned to them in the Jammu and Kashmir Motor Vehicles Act, Samvat 1998 :— (a) “goods” ; (b) “goods vehicle” ; (c) “invalid carriage” ; (d) “motor vehicle” ; (e) “Traffic Officer” ; (f) “trailer” ; and (g) “unladen weight” ; (ii) ‘taxation officer’ means an officer appointed by the Government to exercise the powers and perform the functions of a taxation officer under this Act ; (iii) ‘local body’ means a Municipal Council or a Municipal Committee or a Town Area Committee or a Village Panchayat or a Cantonment Board constituted under any enactment for the time being in force ; (iv) ‘prescribed’ means prescribed by the Government by rules made under this Act ; (v) ‘public road’ means any street, road, square, court, alley passage or riding path over which the public have a right of way, whether a thoroughfare or not, and includes the roadway over any public bridge or causeway ; (vi) ‘registered owner’ means the person in whose name a motor vehicle is registered or deemed to be registered under the Jammu and Kashmir Motor Vehicles Act, Samvat 1998] ; (vi-a) ‘tax’ means tax imposed under this Act ; (vii) ‘laden weight’ in relation to a motor vehicle means, in case a permit is issued to the vehicle under the Jammu and Kashmir Motor Vehicles Act, Samvat 1998 the maximum laden weight specified in such permit, if no such permit is issued the maximum laden weight specified in the registration certificate of the vehicle ; ; (viii) ‘laden weight’ in relation to a trailer means, in case a permit is issued to the vehicle to which the trailer is attached under the Jammu and Kashmir Motor Vehicles Act, Samvat 1998, the maximum laden weight specified in such permit in respect of the trailer, if no such permit is issued, the maximum laden weight specified in respect of the trailer in the registration certificate of the vehicle to which the trailer is attached, ; and (ix) ‘year’ means the financial year ; ‘half year’ means the first six months or the second six months of such year ; and ‘quarter’ means the first three months or the second three months of such half year.
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