Section 2 in The West Bengal Motor Vehicles Tax Act, 1979
2. Definitions. -
(I)In this Act, unless there is anything repugnant in the subject or context,-(1a)[ "Ambulance or clinic van" means an omnibus or motor vehicle adapted to be used as such for carrying patients or other medical purpose;] [Clause (la) Inserted by W.B. Act 6 of 1992. w.e.f. 25.11.1991.](2a)[ "autorickshaw" means a motor vehicle having three wheels constructed or adopted and used to carry not more than three passengers for hire or reward excluding the driver.] [Clause (2a) Inserted by W.B. Act 6 of 1999.]Explanation.- For the purposes of this clause, a motor vehicle having three wheels constructed or adopted and used to carry more than three passengers but not more than twelve passengers for hire or reward excluding the driver shall not be treated as autorickshaw. Such motor vehicle shall be regarded as motorcab or maxicab, considering its seating capacity under the Motor Vehicles Act, 1988;(a)"certificate of registration" means a certificate of registration of a motor vehicle issued under [the Motor Vehicles Act, 1988;] [Words and figures substituted for the words and figures 'the Motor Vehicles Act. 1939' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](a1)[ "crane" means any motor vehicle which is fitted with a mechanical crane of a designed capacity and is capable of being used for towing vehicles or lifting meterials, and includes a breakdown van;] [[Clauses (al) and (a2) first Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991, then clause (a2) substituted by W.B. Act 19 of 2003. Previous Clause (a2) was as under :-'(a2) 'dealer' has the same meaning as in the Motor Vehicles Act, 1988;'.]](a2)[ "dealer" has the same meaning as in clause (8) of section 2 of the Motor Vehicles Act, 1988, and includes a sub-dealer;] [[Clauses (al) and (a2) first Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991, then clause (a2) substituted by W.B. Act 19 of 2003. Previous Clause (a2) was as under :-(a2)'dealer' has the same meaning as in the Motor Vehicles Act, 1988;'.]](a2a)[ "e-rickshaw" means a special purpose battery operated battery operated vehicle having three wheels and intended to provide last mile connectivity for transport of passengers for hire or reward, subject to the conditions -(i)that such vehicle is constructed or adapted to carry not more than four passengers, excluding the driver, and not more than forty kilograms luggage in total;(ii)that the net power of its motor is not more than 2000w; and(iii)that the maximum speed of the vehicle is not more than twenty-five kilometer per hour.](a3)[ "manufacturer" has the same meaning as in clause (21A) of section 2 of the Motor Vehicles Act, 1988;] [Clause (a3) Inserted by W.B. Act 19 of 2003.](b)"motor vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially;(c)"permit" means a permit as defined in [clause (31) of section 2 of the Motor Vehicles Act, 1988;] [Words, figures and brackets substituted for the words, figures and brackets 'Clause (20) of section 2 of the Motor Vehicles Act. 1939;' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](d)"prescribed" means prescribed by rules made under this Act;(e)"registering authority" means the authority empowered under the Motor Vehicles Act, 1988, to register motor vehicles;(f)" the tax" means the tax imposed under this Act;(g)"Taxing Officer" means any person or persons or agency as the State Government may, by notification in the Official Gazette, appoint, to exercise, within such areas as may be specified in the notification, the powers conferred and to perform the duties imposed by or under this Act;(h)"tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller [* * *;] [Words 'or a tractor used solely for agricultural purposes' Omitted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](h1)[ "trade certificate" means the certificate issued in accordance with the provisions of the rules made under the proviso to section 39 of the Motor Vehicles Act, 1988;] [Clause (hi) Inserted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.](i)"trailer" means any vehicle drawn or intended to be drawn by a motor vehicle.(2)All other words and expressions used in this Act but not defined shall have the same meanings as in [the Motor Vehicles Act, 1988.] [Words and figures substituted for the words and figures 'the Motor Vehicles Act, 1939.' by W.B. Act 6 of 1992, w.e.f. 25.11.1991.]
