Section 2(a) in Kerala Motor Vehicles Taxation Act, 1976
(a)[ "cubic capacity" in respect of any motor vehicle mentioned in items 1 and 2 of the Schedule means cubic capacity recorded in the Certificate of Registration, and in case where cubic capacity is not recorded in the certificate of Registration, the cubic capacity as determined by the registering authority taking into consideration the cubic capacity of a similar type of vehicle;] [Inserted by Act 10 of 1997.](aa)[] [Renumbered by Act 10 of 1997.] "fleet owner" means a person, an institution or the Government, who or which is the registered owner of more than one hundred and fifty transport vehicles used or kept for use in the State;
