Definitions

(1) In these rules unless there is anything repugnant in the subject or context,

(a) "Act" means the Uttarakhand Motor Vehicles Taxation Reforms Act, 2003;

(b) […. Omitted];

(c) "Form" means a Form appended to these rules;

(d) "Local Authority" means Municipal Corporation, Municipality, Zilla Panchayat, Cant Board, Town Area, Committee and Notified Area Committee. (e) "Payment certificate" means a certificate to be issued by the Taxation Officer bearing details of payment of tax under section 4. (f) "Section" means a section of the Act.

(g) "Schedule means a schedule appended to these rules.

(2) Words and expressions used in the Act not defined in these rules shall have the meaning assigned to them in the Act.