Section 2 in The Jammu and Kashmir Passengers Taxation Act, 1963
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)[ "appellate authority" means an authority appointed by the Government for the purposes of this Act; and] [Inserted by Act No. 10 of 2018, dated 11.3.2018.](aa)[] [Renumbered by Act No. 10 of 2018, dated 11.3.2018.] "business" means the business of carrying passengers by motor vehicles;(b)[ "Commissioner" means any person appointed by the Government to exercise functions of the Commissioner under this Act;] [Clause (b) substituted by Act XIX of 1966.](c)"fare" includes sums payable for a season ticket or in respect of the hire of a contract carriage;(d)"motor vehicle" means a public service vehicle as defined in the [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Jammu and Kashmir Motor Vehicles Act, Samvat 1998' by Act No. 10 of 2018, dated 11.3.2018.];(e)"owner" means the owner of a motor vehicle in respect of which a permit has been granted-or countersigned under the provisions of the [the Motor Vehicles Act, 1988 (Central Act 59 of 1988)] [Substituted 'Jammu and Kashmir Motor Vehicles Act, Samvat 1998' by Act No. 10 of 2018, dated 11.3.2018.], and includes-(i)the holder of a permit in respect of such vehicle;(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)the Government;(f)"passenger" means any person travelling in a motor vehicle but shall not include the driver or the conductor or any employee of the owner of the vehicle travelling in the bona fide discharge of his duties in connection with the vehicle;(g)"prescribed" means prescribed by rules framed under this Act;(h)[Assessing authority] [Substituted by Act XIX of 1981, Section 18.] means an officer appointed as such by the Government for purposes of this Act;(hh)[ "The Recovery Officer" means an officer appointed as such by the Government for the purposes of this Act] [Substituted by Act No. 10 of 2018, dated 11.3.2018.](hhh)[ Tribunal means the Appellate Tribunal constituted under section 21-A of the Jammu and Kashmir General Sales Tax Act 1962.] [Added by Act XI of 2001 (section 15)](i)all words and expressions used but not defined in this Act shall have the same meaning as are assigned to them in the [J & K Motor Vehicles Act, Svt. 1998] [Now Motor Vehicles Act, 1988 (Central Act 59 of 1988).],
