Definitions

In this Act, unless there is anything repugnant in the subject or context—

1. (1) “Boat” means a Vessel or water-craft propelled or pulled or towed by hand or steam or other mechanical power or any other device used or adapted to be used for the carriage of passengers or goods for hire or reward.
2. (2) “Business” means the business of carriage of passengers or goods in a taxable vehicle.
3. (3) “Commissioner” means Commissioner appointed under Section 7.
4. (4) “Fare” includes freight and any sum payable for a season ticket or for the hire of a taxable vehicle;
5. (5) “Goods” include livestock and anything carried in a taxable vehicle but does not include—
   • (i) living persons;
   • (ii) personal luggage of passengers travelling in such vehicle when it is not charged;
   • (iii) Equipments ordinarily used with such vehicle;
   • (iv) Mineral and mineral ores; and
   • (v) Petroleum products;
6. (6) “High Court” means High Court as defined in the States Reorganisation Act, 1956;
7. (7) “Owner” means any person or body of persons owning or having possession or control of a taxable vehicle and includes—
   • (a) the holder of a permit, if any, granted under the provisions of any law for the time being in force to ply such vehicle within the territorial limits of the State; or
   • (b) any person for the time being incharge of such vehicle; or
   • (c) any person responsible for the management of the place of business of the owner;
   • (d) any State Transport Undertaking as defined in Section 68A of the Motor Vehicle Act, 1939;
8. (8) “Motor vehicle” means a public service vehicle or a transport vehicle used by a public carrier, including a trailer when attached to any such vehicle, as within the meaning of the Motor Vehicle Act, 1939 and includes a private carrier;
9. (9) “Passenger” means any person travelling in a taxable vehicle, but does not include an employee of the owner travelling in the bonafide discharge of his duties in connection with such vehicle, or a public servant travelling for the performance of his duties under this Act;
10. (10) “Prescribed” means prescribed by rules made under this Act;
11. (11) “State Government” means the State Government of Manipur;
12. (12) “Taxable Vehicle” means either a boat or motor vehicle or both.