Section 2 in The Orissa Motor Vehicles Taxation Act, 1975
2. Definition.
- In this Act unless the context otherwise requires-(a)[ "gross vehicle weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority under the Motor Vehicles Act as permissible for that vehicle; [Clauses (a) to (d) substituted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993.](b)"motor vehicle or vehicles" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and trailer, but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimetres;(c)"Motor Vehicles Act" means the Motor Vehicles Act, 1988 (59 of 1988) as amended from time to time;(d)"Motor Vehicles Rules" means the Motor Vehicles Rules made under the Motor Vehicles Act;](e)"prescribed" means prescribed by rules made under this Act;(f)"quarter" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year;(g)"registered" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act and the rules made thereunder;(h)"registration" means registration under the Motor Vehicles Act and the rules made thereunder;(i)"tax" means the tax leviable under this Act;(j)"Taxing Officer" means any person appointed by the State Government by notification to exercise the powers and perform the duties conferred or imposed upon a Taxing Officer by or under the provisions of this Act within such area as may be specified in the notification;(k)"tax token" means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable;(l)"Transport Commissioner" means the Transport Commissioner appointed by the State Government;(m)"unladen weight" means the weight of a vehicle or a trailer including all equipment ordinarily used with the vehicle or trailer when working [excluding] [Substituted for the word 'including' vide Orissa Act No. 12 of 1993 w.e.f. 1.6 1993.] the weight of a driver or attendant; and where alternative part or bodies are used the unladen weight the vehicle means the weight of the vehicle with the heaviest such alternative part or body;(n)"Year" means the financial year;(o)"all words and express on used in this Act but not defined shall have the same meanings as have been respectively assigned to them under the Motor Vehicles Act and the Motor Vehicles Rules.
