Section 2 in Karnataka Motor Vehicles Taxation Act, 1957
2. Definitions.
(1)In this Act, unless the context otherwise requires,-(a)[ 'Classic car' means a motor car manufactured during the period between the year 1940 and 1949 and registered [x x x] [Inserted by Act 10 of 1991w.e.f 1.4.1991] under Section 39 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988);](aa)[] [Re-lettered by Act 10 of 1991 w.e.f. 1.4.1991] "fleet owner" means a person who is the registered owner of a fleet of [five hundred or more public service vehicles] [Substituted by Act 8 of 1986 w.e.f.1.4.1986];[Explanation. [Inserted by Act 23 of 2001 w.e.f 25.8.2001] - For the purpose of this clause, State Transport Undertaking shall be deemed to be a fleet owner in respect of vehicles placed at the disposal and under the control of such undertaking by the registered owner under any arrangement entered into between such owner and the undertaing for the use of such vehicles by the undertaking to operate on any route as stage carriage under any permit issued therefore to such undertaking under sub-section (1) of section 103 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)](b)[ "taxation authority" means,- [Substituted by Act 38 of 1976 w.e.f 1.1.1977 by notification. Text of notification is at the end of the Act](i)in the case of a fleet owner, the Commissioner for Transport or any other officer appointed by the State Government in this behalf; and(ii)in other cases, such officer as may be appointed by the State Government to exercise the powers and perform the functions of the taxation authority under this Act;](c)"local authority" includes a cantonment authority within the meaning of the Cantonments Act, 1924 (Central Act II of 1924);(d)"notification" means a notification published in the Official Gazette;(e)"prescribed" means prescribed by rules made under this Act;(ee)[ "private service vehicle" means an omnibus constructed or adapted to carry more than nine persons (excluding the driver) and used by or on behalf of the owner of such vehicle for the purpose of carrying persons for or in connection with his trade or business or otherwise than for hire or reward;] [Inserted by Act 28 of 1984 w.e.f 5.5.1984](f)"registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (Central Act IV of 1939);(g)"Schedule" means a Schedule annexed to this Act;[( h) "taxation card" means a taxation card issued under section 5 and includes a fresh taxation card issued in place of the original taxation card under sub-section (2) of section 6;] [Substituted by Act 38 of 1976 w.e.f 1.1.1977 by notification. Text of notification is at the end of the Act](hh)[ 'Vintage Car' means a motor car manufactured during the year 1939 and earlier and duly registered [x x x] [Inserted by Act 10 of 1991 w.e.f 1.4.1991] under Section 39 of Motor Vehicles Act, 1988 (Central Act 59 of 1988).](i)[ "year" means ,- [Substituted by Act 38 of 1976 w.e.f 1.1.1977](i)in relation to a fleet owner, the financial year; and(ii)in other cases, a period of twelve calendar months commencing from the first day of the month in which the motor vehicle concerned is registered or a new registration mark is assigned to it under the Motor Vehicles Act, 1939 (Central Act IV of 1939); 'half year' means the first six months or the second six months of such year or the said period of twelve calender months; and 'quarter' means the first three months or the second three months of the half-year;](j)Words and expressions used but not defined in this Act, shall have the meanings assigned to them in the Motor Vehicles Act, 1939 (Central Act IV of 1939).(2)The [Karnataka] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973] General Clauses Act, 1899, ([Karnataka] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973] Act III of 1899) shall apply for the interpretation of this Act, as it applies for the interpretation of a [Karnataka Act] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973].Chapter - II Taxation
