Section 2 in Bihar Motor Vehicles Taxation Act, 1994
2. Definitions.
- In this Act unless there is anything repugnant in the subject or context-(a)"Additional Motor Vehicles Tax" means the tax imposed under the provisions of sub-section (2) of Section 5 of this Act.(b)"Appellate Authority" means the authority specified under Section 26 of this Act.(c)"Certificate or registration" "goods", "goods carriage", "gross vehicle weight, "invalid carriage Motor cab", "Motorcycle", "Motor Vehicle" "Private Service vehicle", "trailer" "unladen weight", "registering authority", "tractor", "transport vehicle" and any other expression, not specifically defined in this Act shall have the same meaning assigned to them respectively in the Motor Vehicles Act, 1988 (Act No. 59 of 1988).(d)"Motor Vehicles Tax" means the tax imposed under sub-section (1) of Section 5 of this Act.(e)"One-time fax" means the tax imposed on personalised vehicles under sub-section (1) of Section 7 of the Act.(f)"Owner" means every registered owner or person having possession or control of a motor vehicle.(g)"Passenger" means person travelling in a public service vehicle or any private service vehicle other than the driver or the conductor or an employee of the permit-holder on duty.(h)"Personalised Vehicle" means a motorcycle (including moped scooter and cycle with attachment for propelling the same by mechanical power) and a Motor car with seating capacity of more than three but not exceeding five which are solely used for personal purposes.(i)"Prescribed" means prescribed by rules made under this Act.(j)"Registered owner" means a person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988.(k)"Revisional Authority" means the authority specified under Section 27 of this Act.(l)"Schedule" means the schedules appended to this Act.(m)"Taxing Officer" means any officer appointed under Section 3.(n)"State Transport Commissioner" means the Transport Commissioner appointed by the State Government.(o)"Tax token" means the tax token granted under sub-section (1) of Section 11.(p)"Tax" means the tax imposed under his Act and includes, Motor Vehicles Tax, Additional Motor Vehicles Tax and differential tax or Onetime tax which ever is applicable.(q)"Tear" means a financial year.
