Section 2 in The Maharashtra Motor Vehicles Tax Act, 1958
2. Definitions.
- In this Act, unless the context otherwise requires-(A1)[ "air conditioned motor vehicle" means a public service vehicle constructed or adapted for use for the carriage of passengers and fitted with air conditioning unit] [Clause (A1) was inserted by Maharashtra 9 of 1989, Section 2(a).];(1)"certificate of taxation" means a certificate, issued under section 5, indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid;(1A)[ cost of vehicle in relation to, - (a) a vehicle manufactured in India means, cost as per the final cost mentioned in the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle which shall include the basic manufacturing cost, Central Goods and Services Tax levied under the Central Goods and Services Tax Act, 2017, (12 of 2017) Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, (13 of 2017) Cess under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) and Goods and Services Tax under the Maharashtra Goods and Services Tax Act, 2017 and if the vehicle has been sold in the State of Maharashtra from any other State or Union Territory shall include the Goods and Services Tax paid in such State or Union Territory, and [Substituted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](b)a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 and the customs duty paid thereupon, including additional duty paid if any, as endorsed in the Bill of Entry by the Customs Department, and Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, and Cess under the Goods and Services Tax (Compensation to States) Act, 2017, if any.Explanation.(1) The discount given by the manufacturer or the dealer, if any, shall be added in the final cost as mentioned in the purchase invoice.(2)The vehicles sold prior to the date of commencement of the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, the Goods and Services Tax (Compensation to States) Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 and produced for registration after such date shall be taxed as per the provisions which were in force prior to the Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.](a)a vehicle manufactured in India means cost as per the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle and shall include the basic manufacturing cost, excise duty and the sates tax payable in the State of Maharashtra; and(b)a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 and the customs duty paid thereupon, including additional duty paid, if any, as endorsed in the bill of Entry by the Customs Department;](2)"fleet owner" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the State;(2A1) [ "goods carriage" means any motor vehicle constructed or adapted for use solely for the carriage of goods. or any motor vehicle not so constructed or adapted when used for the carriage of goods;] [Clause (2A1) was inserted by Maharashtra 25 of 1990, Section 2.](2A)[ "interest" means interest payable under section 8A;] [Clause (2A) was inserted by Maharashtra 22 of 1979, Section 2(a).](2B)[ "motor vehicles" means a motor vehicle as defined in the [Motor Vehicles Act, 1988] [Clause (2A) was re-numbered as clause (2B) by Maharashtra 22 of 1979.], whether using motor spirit or using fuel other than motor spirit;](3)"prescribed" means prescribed by rules made under this Act;(3A)[* * * * * *] [Clauses (3A) and (3B) were deleted by Maharashtra 25 of 1990, Section 2.](3B)[* * * * * *] [Clauses (3A) and (3B) were deleted by Maharashtra 25 of 1990, Section 2.](4)[ "quarter" means a period of three months, commencing on the 1st day of the month in which a motor vehicle is registered, or a new registration mark is assigned to it under the [Motor Vehicles Act, 1988] [This clause was substituted by Maharashtra 37 of 1972, Section 2(a).]; and successive period of three months thereafter; and the term "quarterly" shall be construed accordingly;](5)"registered owner" means the person in whose name a motor vehicle is registered under the [Motor Vehicles Act, 1988] [These words and figures were substituted for the words and figures 'Motor Vehicle Act, 1939' by Maharashtra 16 of 1995, Section 4.];(5A)[ "Schedule" means a Schedule appended to this Act;] [Clause (5A) was inserted by Maharashtra 14 of 1987, Section 2(a)](6)[ "tax" means a tax including any [* * *] [Clause (6) was substituted by Maharashtra 22 of 1979, Section 2(c).] [, additional or one time tax] [These words were substituted for the words 'or additional tax' by Maharashtra 14 of 1987, Section 2(b).] [or environment tax] [There words were inserted by Maharashtra 30 of 2010, Section 2, (w.e.f. 15-10-2010).] imposed by or under this Act.;](7)"Taxation Authority" or "Authority" means such officer or authority as the State Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more than one officer or authority as Taxation Authority for the whole State or for any area;(7A)[ "Tax Collection Centre" means a Centre established by the State Government for the purpose of assessment, levy and collection of tax;] [Clause (7A) was inserted and original clause (7A) was renumbered as clause (7B)' by Maharashtra 2 of 1993, Section 2(c).](7B)[ "tourist vehicle" means a tourist vehicle as defined in the [Motor Vehicles Act, 1988;] [This clause was inserted by Maharashtra 9 of 1989, Section 2(b).]](8)[ "Transport Commissioner" means an officer appointed as such by the State Government;] [Clause (8) was inserted by Maharashtra 22 of 1979, Section 2(d).](9)[ "year" in relation to a fleet-owner means the financial year; and in any other case, means a period of twelve months commencing on the 1st day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the [Motor Vehicles Act, 1988;] [This clause was substituted for the original by Maharashtra 37 of 1972, Section 2(c).]](10)other words and expressions used, but not defined, in this Act shall have the meanings respectively assigned to them in the [Motor Vehicles Act, 1988;] [These words and figures were substituted for the words and figures 'Motor Vehicle Act, 1939' by Maharashtra 16 of 1995, Section 4.]
