Section 2 in Delhi Motor Vehicles Taxation Act, 1962
2. Definitions.
- In this Act, unless the context otherwise requires-(a)[ "Delhi" means the National Capital Territory of Delhi;] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.](b)[ "Government" means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239 AA of the Constitution;] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.](c)"prescribed" means prescribed by rules made under this Act;(d)"quarter" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year;(e)"registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1988 (59 of 1988);(f)"tax" means the tax levied under this Act;(g)"taxation authority" means any person or authority appointed by the [Government] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.] by notification in the Official Gazette to exercise "the powers and perform" the duties conferred or imposed upon a taxation authority by or under, this Act;(h)"token" means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable:(i)"year" means the financial year;(j)all words and expressions used, but not, defined in this Act, and defined in the [Motor Vehicles Act, 1988(59 of 1988)] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.] shall have the meanings respectively assigned to them in that Act.
