Section 2 in The Rajasthan Motor Vehicles Taxation Act, 1951
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context,-(a)[ "Additional Transport Commissioner" means the person appointed by the State Government to be the Additional Transport Commissioner; [Inserted Rajasthan 20 of 1982.](aa)"Commissioner" means the person appointed by the State Government to be the Transport Commissioner and includes the Additional Transport Commissioner];(b)"prescribed" means prescribed by this Act or by Rules made under this Act;(c)[ "tax" means a tax and surcharge imposed under this Act;] [Substituted by Rajasthan Act No. 20 of 1982.](d)"Taxation Officer" means an officer authorised by the [State Government] [Substituted by Rajasthan Act No. 27 of 1957.] to perform the duties and exercise the powers imposed or conferred upon a Taxation Officer by this Act, and(e)[ Words and expressions used but not defined in this Act and defined in Motor Vehicles Act, 1988 (Central Act 59 of 1988) and Central Motor Vehicles Rules, 1989, shall have the meaning assigned to them in that Act and Rules as amended from time to time] [Substituted by Rajasthan Act No. 14 of 1990.].
