Section 2(f) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(f)[ "owner" means the owner of the motor vehicle used for carrying passengers or transporting goods in or through the territory of the State of Himachal Pradesh, and includes, - [Clause (f) Substituted vide Act No. 1 of 1978 w.e.f. 14.11.1977.]
