Definitions

In the Act, unless the context otherwise requires.- (a) "Act" means The Sikkim Levy of Road Protection Development and Maintenance Cess on Motor Vehicles Act, 2008; (b) "Authority" means the Roads and Bridges Department, Government of Sikkim such officer as may be designated; (c) "Cess" means cess or fees payable under this Act; (d) "Department" means the Roads and Bridges Department, Government of Sikkim; (e) "Motor vehicle" means all mechanically driven privately owned vehicles and includes those which are in operation as taxi or public carrier of different capacity and types namely cars, light commercial vehicles, in-bus or bus of any segment, trucks of any segment, either petrol or diesel driven, earth moving equipments like dozer, excavator, tractor etc and compaction equipments like road rollers etc but does not include Government owned cars or any other motor vehicle; (f) "Government" means any State or Central Government and includes Government owned Undertakings or Enterprises.