section 2
Definitions :— In this Act, unless the context otherwise requires
The Manipur Motor Vehicles Taxation Act, 1998In this Act, unless the context otherwise requires;- (a) “Appellate Authority” means the Director of Transport or any officer (not below rank of Asst. Director of Transport) so authorised by the Director of Transport; (b) “Certificate of Registration” means the certificate issued by a compe- tent authority to the effect that a motor vehicle has been duly registered in accordance with the provisions of Chapter IV of the motor Vehicles Act, 1988 ; (c) “Licencing Authority” means an authority empowered to issue licences under Chapter IT or, asthe case may be, Chapter III of the Motor Vehicles Act, 1988 ; (d) . “Registering Authority” means an authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 H (¢) “Local Authority” means a body of Municipal or Station Commissioners, Local Board or any other authority entrusted by the Government with or legally entitled to, the control of management of Municipal or local board ; (f) “Motor Vehicle” or “Vehicle” means any mechanically propelled Vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source 2nd includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a specie! type adapted fer use coly in a factory of in any other enclosed premises or a vehicle having less than four wheeis fitted with engine capacity of not exceeding twenty five cubic centimeters i (g) “Owner” means a person in whose .name a motor vehicle stands registered, and where such person is a miner, the guardian of such minor, and in relation to a motor vehicle which is the subject of a hire purchase, agreement, or am agreement of lease or an agreement of hypothecation, the person 1s possession of the notor vehicle under that agreement; (b) “Prescribed” means prescribed by rules made under this Act; (i) “Public Service Vehicle” means any motor vehicle used or adapted to be used for the carrizge of passengers for hire or reward and includes a bus, a medium ressenger bus, mini bus, a maxi cab, a metor-cab, contract carriage, and stage carriage; (J) “Bus” means a stage carriage vehicle cr any public service vehicle or private service vehicle which is constructed or adapted to carry more than 34 (thirty four) passengers excluding the driver, for hire or reward; (&) “Medium Bus” means any stage carriage vehicle or a ruhiic service vehicle or a private service vehicle which is construcied or adapted to carry more than 23 (twenty three) passengers but not more than 34 (tkicty four) passengers excluding the driver ; (1) “Mini Bus” means a stage carriage vehicle or any motor vehicle constructed or adapted to carry more than 12 (twelve) passengers but not more than 23 (twenty three) passengers excluding the driver, for hire or reward; (m) “Personalised Vehicle” means any motor vehicle other than Transport vehicles owned by individual, local authority, a public trust, a University or an educational or Social Welfare Institution; (a) “Schedule” means the schedule appended to this Act; (0) “Tax” means a tax imposed under this Act ; (P) “Transport Vehicle” means a motor vehicie used or adapted to be used for carriage of passengers or goods for hire or reward; (@ All words and expressions used in this Act and not defined herein but defined in M.V. Act, 1988 and Centra! M.V.
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