section 2
Definitions
The Odisha Motor Vehicles Taxation Act, 1975Tax197527 sections
Statutory text
In this Act, unless the context otherwise requires:-
- (a) "laden weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority under the Motor Vehicles Act as permissible for that vehicle ;
- (b) "motor 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 and 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 special type adapted for use only in a factory or in any other enclosed premises ;
- (c) "Motor Vehicles Act" means the Motor Vehicles Act, 1939 as amended from time to time ;
- (d) "Motor Vehicles Rules" means the Orissa Motor Vehicles Rules, 1940 made under the Motor Vehicles Act and as amended from time to time ;
- (f) "quarter" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year ;
- (g) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act and the rules made thereunder ;
- (h) "registration" means registration under the Motor Vehicles Act and the rules made thereunder ;
- (i) "tax" means the tax leviable under this Act ;
- (j) "taxing officer" means any person appointed by the State Government by notification to exercise powers and perform the duties conferred or imposed upon a taxing officer by or under the provisions of this Act within such area as may be specified in the notification ;
- (k) "tax token" means a ticket duly displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable ;
- (l) "Transport Commissioner" means the Transport Commissioner appointed by the State Government ;
- (m) "unladen weight" means the weight of a vehicle or trailer including all equipment ordinarily used with the vehicle or trailer when working, including the weight of a driver or attendant ; and where alternative parts or bodies are used, the unladen weight of the vehicle means the weight of the vehicle with the heaviest such alternative part or body ;
- (n) "year" means the financial year ;
- (o) all words and expressions used in this Act but not defined shall have the same meanings as have been respectively assigned to them under the Motor Vehicles Act and the Motor Vehicles Rules.
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