Section 174(1) in The West Bengal Motor Vehicles Rules, 1989
(1)In this rule. unless there is anything repugnant in the subject or context, -(a)"bus" means a Stage Carriage for the conveyance of passengers within the limit of a Municipal Corporation or a Municipality;(b)"ticket" includes an identify card issued by the undertaking;(c)"undertaking" means any Transport Undertaking duly authorised to ply buses within the limits of a Municipal Corporation or a Municipality.