Section 2 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context:-(a)[ "Commissioner" means the Director of Transport, Himachal Pradesh, and includes any other officer appointed, by notification in the Official Gazette, in this behalf by the State Government;] [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 1999.](aa)[ "Owner" means the owner of a transport vehicle in respect of which a permit has been granted or countersigned under the provisions of Motor Vehicles Act, 1988 (59 of 1988) and includes:- [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 1999.](i)the holder of a permit in respect of such vehicles including the holder of goods carriage permit for carriage of goods for or in connection with a trade or business carried on by the permit holder;](ii)any person for the time being in-charge of such vehicle;(iii)any person responsible for the management of the place of business of such owner; and(iv)a Corporation established under the Road Transport Corporation Act, 1950 (64 of 1950);(b)"prescribed" means prescribed by rules made under this Act;(c)"quarter" means a period of three calender months expiring on 31st March, 30th June, 30th September, or 31st December, in each year;(d)"registered owner" means the person in whose name a motor vehicle is registered under the [Motor Vehicle Act, 1988 (59 of 1988);] [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2001.]-(dd)"Schedule" means a Schedule appended to this Act;(e)"State Government," means the Government of Himachal Pradesh;(f)"taxation authority" means any person or authority appointed by State Government by notification to exercise the powers and perform the duties conferred or imposed upon a taxation authority by or under this Act;(g)"tax" means the tax levied under this Act;(h)"tempo" means a three wheeled motor vehicle constructed or adapted for use for the carriage of goods, or any such motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers;(i)"token" means a ticket to be displayed on a motor vehicle as an indication that the tax livable thereon has been duly paid or that no tax is payable;(j)"year" means the financial year;[(J-a) "motorcycle/scooter" means a two wheeled motor vehicle inclusive of any detachable side car having an extra wheel attached to the motor vehicle;] [Substituted vide H.P. M.V. T (Amendment) Act, 2001.][(j-b) "personal vehicle" means a motor vehicle solely used by the registered owner for his or her personal use and not connected with any commercial purpose;] [Inserted vide HP M.V. Taxation (Amendment) Act,2002.][(j-c) "Mini bus" means any motor vehicle constructed or adapted to carry not more than thirty passengers excluding the driver and conductor for hire and reward.;] [Substituted vide H.P. M.V. T (Amendment) Act, 2001.][(J-d) "Collector" means the collector of the District, and includes any other officer appointed by the State Government for performing the functions of the collectors under this Act;] [Substituted vide H.P. M.V. T (Amendment) Act, 2001.][(J-e) "price of motor vehicle" in relation to a new vehicle means the amount paid by the purchaser to the dealer or manufacturer for the purchase of such new vehicle excluding all taxes and the price of accessories, if any;] [Inserted vide H.P. M.V.T(Amendment) Act, 2004][(J-f) "Ordinary Service stage carriage" means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey having seating space of not less than 375 square millimeter for each passenger and minimum leg space of not less than 254 millimeters;] [Inserted vide H.P. M.V.T(Amendment) Act, 2004][(J-g) "Semi Deluxe Service stage carriage" means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey having seating space of not less than 400 square millimeter for each passenger and minimum leg space of not less than 330 millimeters;] [Inserted vide H.PM.V.T. (Amendment) Act, 2004.][(J-h) "Deluxe Service stage carriage" means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey having seating space of not less than 450 square millimeter for each passenger and minimum leg space of not less than 330 millimeters;] [Inserted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2004.][(J-i) "Air Conditioned service stage carriage" means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey having an air conditioning equipment fitted for regulating the temperature inside such stage carriage;] [Inserted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2004.][(J-j) "Night Service stage carriage" means a motor vehicle constructed or adapted to carry more than six passengers excluding the driver for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey which according to the time table allotted/prescribed by the Regional Transport Authority ply from the originating destination after 5 P.M and reach terminating destination on or before 5 A.M the next day.] [Inserted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2004.][(J-k) "Construction equipment vehicle" means rubber tyred (including pneumatic tyred), rubber padded or steel drum wheel mounted, self propelled, excavator, loader, mobile crane, dozer, fork lift truck, self loading concrete mixer or any other construction equipment vehicle or combination thereof designed for off-highway operations in mining, industrial undertaking, irrigation and general construction but modified and manufactured with "on or off" or "on and off" highways capabilities; and.] [Inserted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2004.](k)all other words and expressions used, but not defined in this Act and defined in the [{Motor Vehicles Act, 1988 (59 of 1988)}] [Substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 2004.] , shall have the meanings respectively assigned to them in that Act.
