Section 2(10) in The Gujarat Motor Vehicles Tax Act, 1958
(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)].
