Section 2(1) in The Haryana Motor Vehicles Taxation Act, 2016
(1)In this Act, unless the context otherwise requires,-(a)"appellate authority" means an authority constituted by the State Government, by notification in the Official Gazette, for the purposes of this Act;(b)"licence" means a licence issued under this Act;(c)"licensing officer" means an officer appointed by the State Government for the purposes of this Act;(d)"owner" means a person in whose name a motor vehicle stands registered, and where such person is a minor, the guardian of such minor, and in relation to a motor vehicle which is the subject of a hire purchase, agreement or an agreement of lease or an agreement of hypothecation, the person in possession of the vehicle under that agreement;(e)"prescribed" means prescribed by the rules made under this Act;(f)"prescribed authority" means an authority constituted by the State Government, by notification in the Official Gazette, for the purposes of this Act;(g)"Schedule" means the Schedule appended to this Act;(h)"State" means the State of Haryana;(i)"State Government" means the Government of the State of Haryana in the administrative department;(j)"tax" means the tax leviable under this Act;(k)"tax collection point" means a facility set up at the border of the State or at any other place in the State for receiving payment of tax made under this Act.
