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 more than one hundred and fifty transport vehicles used or kept for use in the State; (b) "laden weight", in respect of any motor vehicle, means the registered laden weight recorded in the Certificate of registration and, in cases where the vehicle is not registered or the laden weight is not recorded in the certificate of registration, the laden weight determined by the registering authority in such manner as it may deem fit; (c) "local authority" within the meaning of the Cantonments Act 1924 (Central Act 2 of 1924), includes a cantonment authority; (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) "Regional Transport Officer" means any officer appointed by the Government to perform the functions of a Regional Transport Officer under this Act; (g) "State" means the State of Kerala; (h) "tax" means the tax leviable under this Act; (i) "Taxation Officer" means the Regional Transport Officer or such other officer as may be appointed by the Government to exercise the powers and 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) "Transport Commissioner" means the officer appointed by the Government to perform the functions of the Transport Commissioner under this Act; (l) "year" means the financial year; and "quarter" means the first, second, third or fourth three months of an year; (m) words and expressions used but not defined in this Act shall have the meanings respectively assigned to them in the Motor Vehicles Act, 1939 (Central Act 4 of 1939) or the rules made thereunder.