Section 2 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
2. Definitions :-
In this Act, unless the context otherwise requires-(a)"fleet owner" means an operator holding a permit for goods vehicles exceeding twenty five or such number as may be prescribed;(b)"goods vehicle" means a public or private goods vehicle;(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 usedwithout a permit, includes a person in whose name that vehicle is registered under the Motor Vehicle Act, 1939 (IV of 1939) or any person having the possession or control of such vehicle; and "to operate" shall be construed accordingly; vehicle is registered or any person having the possession or control of the vehicle. The second clause of this definition is inclusive. The expression 'to operate' shall also be construed accordingly.(d)"pay load" in respect of a goods vehicle means the registered laden weight less the unladen weight of the vehicle;(e)"prescribed" means prescribed by rules under this Act;(f)"private goods vehicle" means any motor vehicle (not being a public goods vehicle) constructed or adapted for use for the carriage of goods, or any motor vehicle not so con- structed or adapted when used for the carriage of goods solely or in addition to passengers (such goods being the property of the owner of such vehicle and the carriage of which Is necessary for the purpose of the business of such owner, not being a business of providing transport), or a vehicle used for any of the purposes specified in sub-section (2) of section 42 of the Motor Vehicle Act, 1939 (IV of 1939) but shall not include any vehicle owned and used by the State Government, a Municipality, District Local Board or Panchayat ;(g)"public goods vehicle" means any motor vehicle constructed or adapted for use for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods whether solely or in addition to pas- sengers, for hire or reward;(h)"rules" means the rules made under section 32;(i)"tax" means a tax levied under section 3 and includes a lump sum payable under section 12;(j)"Taxation Officer" means such officer as the State Govern- ment may by notification in the Official Gazette appoint to be the Taxation Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more officers than one as Taxation Officers for the whole of/the State or for any area;(k)words and expressions used but not defined in this Act, shall have the meanings assigned to them in the Motor Vehicles Act, 1939, and the rules made thereunder.
