Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 44(4)] [Section 44] [Entire Act] State of Gujarat - Subsection Section 44(4)(b) in The Gujarat Panchayats Act, 1993 (b)"vehicle" means any vehicle used or capable of being used for the purpose of road transport whether propelled by mechanical power or otherwise.