Definitions

In this Act, unless there is anything repugnant in the sub- ject or context,—

[(a) the words and expressions used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicles Act, 1939 ( 4 of 1939);]6

[(aa) "Kaccha Road" means a road which is not metalled and where a portion of the road is metalled and a portion thereof is unmetalled, includes that portion of the road which is un-metalled;

(aa-1) "Owner" in respect of a public service vehicle or goods vehicle, as the case may be, for which a permit has been granted or countersigned under the provisions of the Motor Vehicles Act, 1939 ( 4 of 1939), includes—

1. (a) the holder of a permit in respect of such vehicle;
2. (b) any person for the time being in-charge of such vehicle;
3. (c) any person responsible for the management of business of such owner; (aa-2) "pakka road" means road which is metalled, and where a portion of the road is metalled and a portion thereof is un-metalled includes that portion which is metalled;]1
4. (b) "prescribed" means prescribed by rules made under this Act;
5. (c) "quarter" means a period of three months commencing on the 1st day of January, the 1st day of April, the 1st day of July or the 1st day of October;
6. (d) "seating capacity for passengers" of a public service vehicle means the seating capacity specified in the certificate of registration issued under the Motor Vehicles Act, 1939 (No. 4 of 1939), excluding the seats for the driver and the conductor: [(e) "tax" means a tax, an additional tax or a surcharge levied under this Act.]2