Section 2 in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
2. Definitions.
(1)In this Act, unless the context otherwise requires :(a)"accessories" means the car air-conditioner, music system and any other article fitted to a motor vehicle and which is not included in the original invoice of the vehicles;(b)"Appellate Authority" means an Appellate Authority appointed under section 7 of this Act;(c)"dealer" includes occasional dealer or any person, who in the course of business whether on his own account or on account of his principal or any other person, brings or causes to be brought into a local area any scheduled goods or takes delivery or is entitled to take delivery of scheduled goods on its entry into a local area;(d)"Excise and Taxation Officer" means an Excise and Taxation Officer of the State Government or any other officer appointed as such by the State Government;(e)"importer" means a person who brings or causes to be brought scheduled goods into a local area from any place outside the State of Punjab, but not from a place, beside the territory of Union of India for consumption use or sale within the local area;(f)local area" means an area within the limits of a Municipal, Corporation established under the Punjab Municipal Corporation Act, 1976 or a Municipality established under the Punjab Municipal Act, 1911 or a Notified Area Committee or a Cantonment Board constituted or continued under any law for the time being in force or a Panchayat area under the Punjab Panchayati Raj Act, 1994, or any other local authority, as the case may be;(g)"motor vehicle" means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 and includes a motor car, motor taxi cab, motor cycle, motor cycle combination, motor scooter, motorette, motor omnibus, motor van, motor lorry and a chassis of a motor vehicle and body or tanker built or meant for mounting on chassis of motor vehicle, but excludes tractors whether on wheels or on tracts;(h)"Occasional dealer means a person who, in the course of occasional transactions of business, whether on his own account or on account of his principal or any other person, brings or causes to be brought into a local area any scheduled goods or takes delivery or is entitled to take delivery of scheduled goods on its entry into a local area;(i)"person" includes any person or association or body of individuals whether incorporated or not, and also a Hindu Undivided Family, a firm, a society, a club, an individual, a local authority or any State Government, the Central Government or any Union Territory;(j)"prescribed" means prescribed by rules made under this Act;(k)"scheduled goods" means the goods specified in the Schedule appended to(l)"State" means the State of Punjab;(m)"tax" means a tax payable under this Act;(n)"Tribunal". means the Tribunal constituted under section 3-A of the Punjab General Sales Tax Act, 1948; and(o)"value of the scheduled goods" means the purchase price at which a person has purchased the scheduled goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurance taxes, duties and the like, or if such goods have not been purchased by him, the. prevailing market price of such goods in the local area.(2)Words and expressions used, but not defined in this Act shall have the same meanings as assigned to them under the Punjab General Sales Tax Act, 1948.
