Section 2 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"accessories" means the car air-conditioner, music system and any other article fitted to a motor vehicle and which is not included in the original invoice;(b)"appellate authority" means an appellate authority appointed under Section 6;(c)"assessing authority" means an assessing authority appointed under Section 5;(d)"entry of motor vehicle into a local area" with all its grammatical variations and cognate expressions, means entry of motor vehicle into a local area from any place outside the State for use or sale therein;(f)"Government" means the State Government;(g)"importer" means a person who brings a motor vehicle into a local area from any place outside the State for use or sale therein; and who owns the vehicle at the time of its entry into the local area;(h)"local area" means the area within the limits of,-(i)the City of Madras as defined in the Madras City Municipal Corporation Act, 1919, or(ii)the City of Madurai as defined in the Madurai City Municipal Corporation Act, 1971, or(iii)the City of Coimbatore as defined in the Coimbatore City Municipal Corporation Act, 1981, or(iv)any other Municipal Corporation that may be constituted under any law for the time being in force, or(v)a municipality under the Tamil Nadu District Municipalities Act, 1920, or(vi)a township under the Tamil Nadu District Municipalities Act, 1920, or the Tamil Nadu Panchayats Act, 1958, or the Mettur Township Act, 1940, or the Courtrallam Township Act, 1954 or the Bhavanisagar Township Act, i954, or any other law for the time being in force, or(vii)a panchayats under the Tamil Nadu Panchayats Act, 1958 ;(i)"motor vehicle" means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988;(j)"person" includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, the Government of any other State or Union Territory;(k)"purchase value" means the value of a motor vehicle, as ascertained from the original invoice and includes the value of accessories fitted to the vehicle, insurance, excise duties, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of a motor vehicle:Provided that, where purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of an original invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value shall be the value or price at which motor vehicle of like kind or quality is sold or is capable of being sold, in open market;(l)"State" means the State of Tamil Nadu;(m)words and expressions used but not defined in this Act shall have the meanings assigned to them under the General Sales Tax Act.
