Section 2(1) in Rajasthan Motor Vehicles Taxation Rules, 1951
(1)In these rules, unless there is anything repugnant in the subject or context:-(a)"the Act" means the Rajasthan Motor Vehicles Taxation Act. 1951;(b)"Form" means a form appended to these rules;(c)"Token" means a token issued under these rules;(d)[ "Quarter" means a period of three calendar months of a financial year, expiring on 30th day of June, 30th day of September, 31st day of December and 31st day of March, and] [Substituted by Dated 30-12-74 Published in Rajasthan Gazette, dated 30-12-1974](e)[ "Year" means a financial year.] [Substituted by Dated 30-12-74 Published in Rajasthan Gazette, dated 30-12-1974](f)[ "Month" means a calendar month,] [Added by Dated 01-04-86 Published in Rajasthan Gazette, dated 01-04-1986](g)[ "Tax Certificate" means a tax certificate issued under these rules and includes computerised tax certificate issued on a smart card;] [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-IV-C (I) dated 26.7.2001.](h)[ "Chassis" means a motor vehicle supplied by the manufacturer to the dealer or sold by the manufacturer directly to the buyer, without a body or platform for carrying goods or passengers, whether with or without a driver's goods or passengers, whether with or without a driver's cowl or cabin, and includes 'semi-trailers' 'or horses' sold as such; [Clauses (h) to (n), Inserted by Dated 31-03-97 Published in Rajasthan Gazette, dated 31-03-1997, page 289](i)"Vehicle" means a motor vehicle supplied by the manufacturer to the dealer, or sold by the manufacturer directly to the buyer, with a body or platform for carrying passengers or goods or ready for use as a rig, fork lift, compressor, crane, generator etc;(j)"Day" means a day beginning and ending at mid-night or part thereof;(k)[ "Purchase price" means ex-showroom price inclusive of all taxes and levies as shown in the purchase bill excluding any discount, rebate or concession in price given under any promotional scheme or otherwise by any manufacture or dealer;](l)[ ***] [Deleted by G.S.R. 30 dated 14.09.2004, published in Rajasthan Gazette E.O. Part-IV-C (I) dated 14.09.2004.](m)"Distance required to be covered in a day" shall be the distance and trips for which the permit has been granted, or in case the distance or trips are not mentioned in the permit, the distance established by the time table issued by the Regional Transport Authority;(n)"Similar type of vehicle" means.-In the case of goods vehicles, vehicles having the same or nearest registered laden weight/gross vehicle weight; in the case of passenger vehicles originally supplied or sold by the manufacturer as a vehicle, vehicles having same or nearest seating capacity;in the case of passenger vehicles originally supplied or sold by the manufacturer as chassis, the same or nearest wheel base.Explanation. - As far as possible, similarities shall be drawn from the vehicles/ chassis of the same manufacturer.](o)[ "Special Token" means a token issued under Rule 15-A and includes a computerised token issued on a smart card.] [Inserted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.](p)[ "Purely off highway vehicle" means a motor vehicle either used as a construction equipment or designed and adapted for use in any enclosed premises, factory or mine, equipped to travel on its own source of power.] [Added by Notification No. G.S.R. 45, dated 1.1.2015 (w.e.f. 21.5.1951).]]
