Section 4A(d) in The Haryana Local Area Development Tax Act, 2000
(d)"importer of a motor vehicle" means a person who brings a motor vehicle into a local area from any place outside the local area for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act, 1988 (59 of 1988);
