Section 2(e) in The Punjab Passengers and Goods Taxation Act, 1952
(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;]
