Section 2 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
2. Definitions.
- [In this Act] [Words substituted for the word, figure and brackets '(1) In this Act' by W.B. Act 5 of 1992, w.e.f. 25.11.1991.], unless there is anything repugnant in the subject or context. -(a)"additional tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule I;(1a)[ "ambulance or clinic van" means an omnibus or motor vehicle adapted to be used as such for carrying patients or other medical purpose] [Clause (1a)inserted by West Bengal Act 5 of 1992, w.e.f. 25.11.1991.];(1b)[ "autorickshaw" means a motor vehicle having three wheels constructed or adopted and used to carry not more than three passengers for hire or reward excluding the driver] [Clause (1b) inserted by West Bengal Act 8 of 1999 w.e.f. 22.07.1999.].Explanation. -For the purposes of this clause, a motor vehicle having three wheels constructed or adopted and used to carry more than three passengers but not more than twelve passengers for hire or reward excluding the driver shall not be treated as authorickshaw. Such motor vehicle shall be regarded as motorcab or maxicab, considering its seating capacity under the Motor Vehicles Act, 1988;(b)"bus of a company" means the bus or omnibus registered as a private service vehicle or as a contract carriage and owned by a company registered under the Companies Act, 1956 or by any firm (proprietorship or partnership) or any society or any corporate body or any trust or any educational institution or, any organisation, whether registered or not:Provided that a motor vehicle not registered in the name of any individual shall be deemed to be owned by a company, firm, society, corporate body, trust, educational institution or organisation;(c)"De luxe bus" means an omnibus as conforms to the specifications and standards laid down for tourist vehicles under [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by West Bengal Act 5 of 1992, w.e.f. 25.11.1991.], not covered by any tourist permit (All Bengal or All India), or any other bus that may be specified as such by the State Government from time to time;(c1)[ "e-rickshaw" means a special purpose battery operated battery operated vehicle having three wheels and intended to provide last mile connectivity for transport of passengers for hire or reward , subject to the conditions - [Inserted by Act No. 15 of 2016, dated 30.1.2017.](i)that such vehicle is constructed or adapted to carry not more than four passengers, excluding the driver, and not more than forty kilograms luggage in total;(ii)that the net power of its motor is not more than 2000w; and(iii)that the maximum speed of the vehicle is not more than twenty-five kilometer per hour.](d)[ "Express bus" means an omnibus plying under a contract carriage permit or stage carriage permit or special stage carriage permit with a limited or selected number of stages] [Present clauses (d) and (d1) substituted for previous clause (d) by West Bengal Act 8 of 1999 w.e.f. 22.07.1999 which was earlier as under :'Express bus' means an omnibus plying under a contract carriage permit or stage carriage permit or special stage carriage permit with a limited or selected number of stages commonly known as Express bus or limited Service bus;];(d1)[ "Limited Service bus" means an omnibus plying under a stage carriage permit and designated as limited service bus by the permit issuing authority] [Present clauses (d) and (d1) substituted for previous clause (d) by West Bengal Act 8 of 1999 w.e.f. 22.07.1999 which was earlier as under :(d) 'Express bus' means an omnibus plying under a contract carriage permit or stage carriage permit or special stage carriage permit with a limited or selected number of stages commonly known as Express bus or limited Service bus;];(e)"motor car" means any motor vehicle other than a transport vehicle, omnibus, road-roller, tractor, motor-cycle or invalid carriage;(f)"motor cycle" means a motor cycle as defined in [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by W.B. Act 5 of 1992.];(g)"motor vehicle" means the motor vehicle as defined in [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by W.B. Act 5 of 1992.];(h)"omnibus" means an omnibus as defined in [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by W.B. Act 5 of 1992.];(i)"one-time tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule II;(j)"permit" means the permit as defined in [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by W.B. Act 5 of 1992.];(k)"prescribed" means prescribed by rules made under this Act;(I)"Taxing Officer" means a Taxing Officer as defined in the West Bengal Motor Vehicles Tax Act, 1979;(m)"Tourist bus" means a bus or an omnibus registered or plying as a contract carriage and covered by a tourist permit under [the Motor Vehicles Act, 1988] [Words and figures substituted for the words and figures 'the motor vehicles Act, 1939;' by W.B. Act 5 of 1992.] and includes a tourist omnibus;(n)"tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller [* * *] [The words 'or a tractor used solely for agricultural purpose' omitted by W.B. Act 5 of 1992 w.e.f. 25.11.1991.];(o)"trailer" means any vehicle drawn or intended to be drawn by a motor vehicle;(p)all other words and expressions used in this Act but not defined [shall have same meaning as in the Motor Vehicles Act, 1988] [Words and figure substituted for the words and figures 'shall have the same meaning as in the Motor Vehicles Act, 1939.' by W.B. Act 5 of 1992.],
