Definitions

In this Act, unless there be anything repugnant in the subject or context:- (a) “Certificate of registration” means a certificate of registration issued in accordance with rules for the time being in force made under the Motor Vehicles Act, 1939, (IV of 1939). (b) “Heavy Trailer” means a trailer exceeding 31/2 Metric Tonne in case of both four wheeled and a single axle trailer, in weight laden. (c) “Licensing Officer” means an officer appointed by the State Government to perform the duties and exercise the powers respectively imposed or conferred upon a licensing officer by this Act. (d) “Local Authority” means a Town Committee, Local Board, or any other authority entrusted by the Government with, or legally entitled to, the control or management of a municipal or local fund. (e) “Light Trailer” means a trailer not exceeding 2 Metric Tonne in case of both four wheeled and a single axle trailer, in weight laden. (f) “Medium Trailer” means a trailer exceeding 2 Metric Tonne but not exceeding 31/2 Metric Tonne in case of both four wheeled and a single axle trailer, in weight laden. (g) “Motor Vehicle” shall have the same meaning as in the Motor Vehicles Act, 1939 (IV of 1939). (h) “Owner” includes, in relation to a motor vehicle which is the subject of a hiring agreement or hire-purchase agreement, the person in possession of the vehicle under that agreement. (i) “Prescribed” means prescribed by rules made under this Act. (j) “Public Service Vehicle” means any motor vehicle used or adopted to be used for the carriage of passengers for hire or reward, and includes a motor cab, of passengers for the contract carriage and stage carriage. (k) “Tax” means a tax imposed under this Act. No person shall be liable to tax during any period on account of any taxable motor vehicle in respect of which the full tax for the same period has already been paid by some other person.