Section 2 in The Punjab Passengers and Goods Taxation Act, 1952
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context, -(a)"business" means the business of carrying passengers and goods by motor vehicles;(b)"Commissioner" means the Excise and Taxation Commissioner, [Haryana] [Substituted for the word 'Punjab' by the Haryana Adaption of Laws Order, 1968.];(c)"fare" includes sums payable for a season ticket or in respect of the hire of a contract carriage;(d)"goods" include livestock, and anything carried by a motor- vehicle except living persons, but does not include the personal luggage of passengers travelling in the vehicles when such luggage is not charged for and the equipment ordinarily used with the vehicle;(e)[ "owner" means the owner of a motor vehicle used for carrying passengers or goods in or through the territory of the State of Haryana and includes - [Substituted by Haryana Act 5 of 1973.](i)the holder of a permit in respect of such vehicle,(ii)any person for the time being incharge of such vehicle,(iii)any person responsible for the management of the place of business of such owner,(iv)Government, or a corporation constituted under the Road Transport Corporation Act, 1050;](f)[ "passenger" means any person travelling in a motor vehicle other than a private and public carrier but shall not include the driver or the conductor or an employee of the owner of the vehicle travelling in the bona fide discharge of his duties in connection with the vehicle] [Substituted by Haryana Act No. 2 of 1988.](g)"prescribed" means prescribed by rules framed under this Act;(h)"State" means the State of [Haryana] [Substituted for the word 'Punjab' by the Haryana Adaption of Laws Order, 1968.];(hh)[ "Tax Collection Point" means a facility set up at the border of the State or at other places in the State for receiving payment of tax made under the Act;] [Inserted by Haryana Act No. 10 of 2004.](i)[ "motor vehicle" means a public service vehicle and includes public carrier, private carrier or a trailor when attached to any such vehicle, educational institution bus and omnibus used by an employer other than the Government, for carriage of his employees;] [Substituted by Haryana Act No. 11 of 2006.](j)all words and expression used in this Act but not defined shall have the meaning assigned to them in the Motor Vehicles Act, 1939.
