Definitions

In this Act, unless there is anything repugnant in the subject or context. (1) “Business” means the business of carrying passengers or goods in a taxable vehicle; (2) “Commissioner” means the Commissioner appointed under section 7; (3) “Fare” includes freight and any sum payable for a season ticket for the hire of a taxable vehicle; (4) “Goods” include livestock and anything carried in a taxable vehicle but does not include- (i) living persons; (ii) personal luggage of passengers traveling in such vehicle when it is not charged; (iii) equipments ordinarily used with such vehicle; (ii) mineral and mineral ores; and (iii) petroleum products; (5) “Owner” means the owner 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 play such vehicle within the territorial limits of the State; or (b) any person for the time being in charge of such vehicle; or (c) any person for the management of the business of owner; or (d) any state transport under taking as defined in section 68 A of the Motor Vehicles Act, 1939 (IV of 1939) (6) “Motor Vehicle” a public service vehicle or a transport vehicle owned by a public carrier, including a trailer when attached to any such vehicle, within the meaning of the Motor Vehicles Act, 1939 (IV of 1939). (7) “Passenger” means any person traveling in a taxable vehicle, but does not include an employee of the owner traveling in the bonafide discharge of his duties in connection with such vehicle, or a public servant traveling for the performance of his duties under this Act; (8) “Prescribed” means Prescribed by rules made under this Act; (9) “State” means the State of Nagaland; (10) “Taxable Vehicle” means a motor vehicle.