Section 2(a) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(a)[ "Assessing Authority" means any person authorized by the State Government to make any assessment under this Act;] [Existing clause (a) re-numbered as (aa) and new clause (a) inserted vide Act No. 8 of 1991.];(aa)[ "business" includes: - [Clause (aa) Substituted vide Act No. 20 of 1997 effective w.e.f. 14-8-1997.](i)the business of carrying passengers and goods by motor vehicles;(ii)any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce, or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and(iii)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;]
