Section 2 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
2. Definitions.
- In this Act unless the contest otherwise requires-(1)"Bamboos" includes the species dendrocalamus strictus (salia Bamboo) and bambusa orundinacea (kanta or Dabba Bans) and bambusa tulda and bambusa nutens and oxytenanthera neigrocilieta (Balangi Bans);(2)"Boat" means a vessel or water-craft propelled or pulled or towed by hand or steam or mechanical power or any other device;(3)"Central godown" in respect of kendu leaves means the godown where such leaves are finally packed and made ready for despatch;(4)"Commissioner" means the Commissioner appointed under Section 7;(5)"Dealer" means any person who stored at one time jute in excess of fifty maunds or bamboos in excess of one thousand in number or kendu leaves in excess of one standard maund or minerals and mineral-ores before or after being carried by motor vehicle, cart, trolley, boat, animal or human agency or any other means except railways or airways and includes his agent;Explanation. - The manager or agent of a dealer who resides outside Orissa and who stores such goods shall be deemed to be a dealer for the purposes of this Act;(6)"Goods" means jute, bamboos, kendu leaves, minerals and mineral-ores;(7)"Government" means the State Government of Orissa;(8)"Jute" means the fibre extracted from plants belonging to the species corchorus capsularies and corchorus olitorious and the fibre known as mesta or bimli extracted from plants of the species hibiscus cannupinus and hibiscus sabdariffa-var altissima whether baled or otherwise;(9)"Kendu leaves" means leaves plucked from kendu trees (diospyros melanoxylon) and made fit for use for the manufacture of Biris;(10)"Maund" means forty standard seers of eighty tolas each;(11)"Minerals and mineral-ores" means the minerals and mineral ores specified in Schedule II;(12)"Motor vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer;(13)"New industry" means an industry which starts production in Orissa after the 1st day of April 1958 or an existing industry expanding its production after the said date by at least one-third of its installed capacity;(14)"Prescribed" means prescribed by rules made under this Act;(15)"Registered dealer" means a dealer registered under this Act;(16)"Trolley" means a truck running on rails other than those operated by the Indian Railways; and(17)"Year" means the financial year.
