Section 2(c) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(c)"operator" means any person whose name is entered in a permit as the permit holder thereof (being a permit granted or countersigned under the Motor Vehicles Act, 1939, (IV of 1939) authorising the use of a motor vehicle as a goods vehicle); and where a goods vehicle is used or caused or allowed to be used
