section 2
Definitions
The Uttarakhand Motor Vehicles Taxation Reforms Act, 2003In this Act, unless the context otherwise requires,— (a) [Omitted]; (b) "Appellate Authority" means the Transport Commissioner, Uttarakhand or any other officer appointed by the State Government as Appellate Authority; (c) "Certificate of Registration" means the certificate issued by the competent authority to the effect that the motor vehicle has been duly registered in accordance with the provisions of the Motor Vehicles Act, 1988, or any other law for the time being in force relating to the registration of motor vehicles; (d) "Goods Carriage" means any motor vehicle constructed or adapted for use wholly or partly for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers, and includes a trailer, but does not include a motor cab or maxi cab, or a contract carriage, or stage carriage when such contract carriage or stage carriage is authorised to carry a limited quantity; (e) "Gross Vehicle Weight" means the total weight of the vehicle as determined by the Transport Commissioner, Uttarakhand, as specified by the registering authority in the Certificate of Registration; (f) "Old Motor Vehicle" means a motor vehicle other than a transport vehicle registered prior to 5th February, 1988, under the provisions of the Motor Vehicles Act, 1939; (g) "Operator" in relation to any transport vehicle means the person whose name is entered in the permit or any authority certificate issued under the erstwhile Uttar Pradesh Motor Vehicles (Special Provisions) Act, 1976 (as applicable in Uttarakhand), and where there is no such person, the person whose name is entered in the certificate of registration of the vehicle, and where the transport vehicle is under an agreement of hire-purchase, the person in possession of the vehicle under the agreement, and where such person is a minor, the guardian of such minor; (h) "Owner" in relation to any motor vehicle means the person whose name is entered in the certificate of registration, and where such vehicle is under an agreement of hire-purchase or lease or hypothecation, the person in possession of the vehicle under such agreement, and where such person is a minor, the guardian of such minor; (i) "Passenger" in relation to any public service vehicle means any person travelling in a public service vehicle, but does not include the operator, driver, conductor or any employee of the operator of the public service vehicle travelling in the bona fide discharge of their duties in connection with the public service vehicle; (j) "Quarter" means the period of three calendar months commencing on the first day of a calendar month; (k) "Region" means the area specified as a region under sub-section (1) of section 68 of the Motor Vehicles Act, 1988, and includes any sub-region as specified by the State Government from time to time; (l) "Motor Vehicle Tax" means any tax levied under section 4; (l-1) "Special Tax" means the tax imposed under section 4-A; (l-2) "Cess" means the Green Cess imposed under sub-section (5) of section 4; (l-3) "School Cab" means such motor cab/maxi cab owned or under the control of any school or college or under the controlled parent-teacher association recognized by it, used for ferrying students to and from the school/college; (m) "Taxing Authority" means an officer appointed by the State Government in this behalf and includes any other officer who may be vested with all or any of the powers of a Taxing Authority by any general or special order of the State Government; (n) [Omitted]; (o) words and expressions used in this Act but not defined and defined in the Motor Vehicles Act, 1988, shall have the same meaning as respectively assigned to them in the said Act.
Study data processing for this section.
PDF: pending for this language.