Section 2(a) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(a)[ "Commissioner" means the Director of Transport, Himachal Pradesh, and includes any other officer appointed, by notification in the Official Gazette, in this behalf by the State Government;] [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 1999.](aa)[ "Owner" means the owner of a transport vehicle in respect of which a permit has been granted or countersigned under the provisions of Motor Vehicles Act, 1988 (59 of 1988) and includes:- [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 1999.](i)the holder of a permit in respect of such vehicles including the holder of goods carriage permit for carriage of goods for or in connection with a trade or business carried on by the permit holder;](ii)any person for the time being in-charge of such vehicle;(iii)any person responsible for the management of the place of business of such owner; and(iv)a Corporation established under the Road Transport Corporation Act, 1950 (64 of 1950);
