Section 2 in Tamil Nadu Motor Vehicles Taxation Rules, 1974
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context, -(a)"Act" means the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974).(aa)[ "Cost of Vehicle" means the total price paid at the time of purchase as ascertained from the authorised dealer or manufacturer as the case may be. [Sro A-38(d)/03: G.O. Ms. No. 650, Home (Transp.), dated the 31st July 2003.]and in the case of vehicle imported from outside India, it means the total price as evidenced from the bill of entry for home consumption.](b)"Government" means the Government of Tamil Nadu.(c)"Motor Vehicles Act" shall have the same meaning as defined under sub-section (5) of section 2 of the Act.(d)"Passenger" for the purposes of these rules means "passenger" as defined in the Tamil Nadu Motor Vehicles Rules, 1940.
