Definitions

(iii) any person responsible for the management of the place of business of such owner ; and (iv) the Government ; (f) "passenger" means any person travelling in a motor vehicle but shall not include the driver or the conductor or any employee of the owner of the vehicle travelling in the bona fide discharge of his duties in connection with the vehicle ; (g) "prescribed" means prescribed by rule framed under this Act ; (h) [Assessing authority] means an officer appointed as such by the Government for purposes of this Act (hh) "Tax Recovery Officer" means Tax Officer as defined by clause (mm) of section 2 of the Kashmir General Sales Tax, 1962; (i) All words and expressions used but defined in this Act shall have the same meaning as are them in the [J&K Motor Vehicles Act, Svt. 1998].