Section 2 in The Gujarat Motor Vehicles Tax Act, 1958
2. Definitions.
- In this Act, unless the context otherwise requires-(1)"certificate of taxation" means a certificate, issued under section 5 indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid.(1A)[ "cost of vehicle", in relation to [Clause (1A) substituted by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)](a)a vehicle manufactured in India means the sale price of the vehicle as shown in the sale invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle; and(b)a vehicle imported into India means sum of value of vehicle as assessable under the Customs Act, 1962 (52 of 1962) and endorsed as such in the Bill of Entry under that Act including the amount of custom duty and any other duty, cess or charges paid or payable thereon;](2)"fleet owner" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the State;(2A)[ "half year" means a period of six months of a year commencing from the 1st day of April and the 1st day of October;] [Clause (2A) substituted by Gujarat 4 of 2007, dated 30,h March 2007 (w.e.f 01-04-2007)](3)"prescribed" means prescribed by rules made under this Act;(4)[ "quarter" means a period of three months of a year commencing from the 1st day of April, 1st day of July, 1st day of October and the 1st day of January;] [Clause (4) substituted by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)](5)"registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (IV of 1939), [or, as the case may be, the Motor Vehicles Act, 1988 (59 of 1988),] [This portion was added by Gujarat 10 of 1991, section 2 (1) (w.e.f. 01-04-1991).](6)[ "tax" means a tax imposed under this Act;(7)"Taxation Authority" or "Authority" means such officer or authority as the State Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole State or for any area or areas for the purposes of this Act and the State Government may appoint more than one officer or authority as Taxation Authority for the whole State or for any area;[* **************] [Clause (8) was deleted by Gujarat 17 of 1987, section 2.](8A)[ "week" means a period of seven consecutive days';] [Clause (8A) was added by Gujarat 1 of 1971, section 2.](9)[ "year" means the financial year;] [Clause (9) substituted by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)](10)other words and expressions used, but not defined in this Act, shall have the meanings respectively assigned to them in [the Motor Vehicles Act, 1988 (59 of 1988)] [These words and figures were substituted for the words and figures 'the Motor Vehicles Act, 1939' by Gujarat 10 of 1991, section 2(2) (w.e.f. 01-04-1991).] [or the rules made thereunder] [Added by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)].
