Section 2(9) in The Maharashtra Motor Vehicles Tax Act, 1958
(9)[ "year" in relation to a fleet-owner means the financial year; and in any other case, means a period of twelve months commencing on the 1st day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the [Motor Vehicles Act, 1988;] [This clause was substituted for the original by Maharashtra 37 of 1972, Section 2(c).]]
