Definitions

In this Act, unless the context otherwise requires,— (a) ‘fleet owner’ means a person, an institution or the Government who, or which, is the registered owner of one hundred or more transport vehicles used or kept for use in the State; (b) ‘laden weight’ (i) in relation to a motor vehicle means, in case a permit is issued to the vehicle under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), 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, and if such weight is not specified in such certificate, the maximum laden weight of the vehicle determined in such manner as the Registering Authority may deem fit; (ii) in relation to a trailer means, in case a permit is issued to the vehicle to which the trailer is attached under the Motor Vehicles Act, 1939 (Central Act 4 of 1939), 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 if such weight is not specified in such certificate, the maximum laden weight of the trailer determined in such manner as the Registering Authority may deem fit; (c) ‘local authority’ includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act 11 of 1924); (d) ‘prescribed’ means prescribed by rules made under this Act; (e) ‘registered owner’ means the person in whose name a motor vehicle is registered or deemed to be registered under the Motor Vehicles Act, 1939 (Central Act 4 of 1939); (f) ‘State’ means the State of Kerala; (g) ‘Schedule’ means a schedule appended to this Act; (h) ‘tax’ means the motor vehicle tax imposed under this Act; (i) ‘taxation officer’ means, in the case of a fleet owner, the Regional Transport Officer, and in other cases such other officer as may be appointed by the Government to exercise the powers and to perform the functions of a taxation officer under this Act; (j) ‘tax licence’ means a licence issued under sub-section (3) of section 4 and includes a duplicate tax licence issued in place of the original licence; (k) ‘year’ means the financial year; ‘half year’ means the first six months or second six months of such year; and ‘quarter’ means the first three months or the second three months of such ‘half year’; (l) words and expressions used but not defined in this Act but defined in the Motor Vehicles Act, 1939 (Central Act 4 of 1939), shall have the meaning respectively assigned to them in that Act.