Section 2 in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
2. Definitions.
(1)In this Act, unless the context otherwise requires,-(a)"Accessories" means the car air-conditioner, music system and any other article fitted to a motor vehicle and which is not included in the original invoice:(b)"Appellate Authority" means an Appellate Authority appointed [under section 5] [These words and figures substituted for the words and figure 'under section 6' by Maharashtra 8 of 2012, Section 12(1), (w.e.f. 1-5-2012).];(c)"Appellate Tribunal" means the Maharashtra Sales Tax Tribunal constituted under [section 11 of the Maharashtra Value Added Tax Act] [These words and figures were substituted for the words and figures 'section 21 of the Bombay Sales Tax Act' by Maharashtra 32 of 2006, Section 27(a)(i).];(d)"Assessing Authority" means any officer appointed under section 5;(e)[ "Maharashtra Value Added Tax Act" means the Maharashtra Value Added Tax Act, 2002;] [Clause (e) was substituted, by Maharashtra 32 of 2006, Section 27(a)(ii).][(e-a) "designated officer" means an officer designated to be the designated officer under section 10A;] [Clause (e-a) was inserted by Maharashtra 30 of 1989, Section 2(a).](el)"dealer in motor vehicles" means a person whose principal business is of buying, selling or both buying and selling, motor vehicles;] [Cause (el) shall be deemed always to have been inserted by Maharashtra 9 of 1988, Section 31.](f)"Entry of Motor Vehicle into a local area" with all its grammatical variations and cognate expressions, means entry of motor vehicle into a local area from any place outside the State but not being a place outside the territory of Union of India, [for use, consumption or as the case may be, sale therein] [These words were substituted for the words 'for use or sale therein' by Maharashtra 8 of 2012, Section 12(1) and (2), (w.e.f. 1-5-2012).];(g)"Importer" means a person who brings [or causes to be brought] [These words were inserted by Maharashtra 30 of 1989, Section 2(b).] a motor vehicle into a local area from any place outside the State but not being a place outside the territory of Union of India, [for use, consumption or, as the case may be, sale therein] [These words were substituted for the words 'for use or sale therein' by Maharashtra 8 of 2012, Section 12(1) and (2), (w.e.f. 1-5-2012).], and who owns the vehicle at the time of its entry into the local area;(h)"Local area" means the area within the limits of:-(i)a Municipal Corporation established under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporations Act, 1949 and the City of Nagpur Corporation Act, 1948;(ii)a Municipal Council established under the Maharashtra Municipalities Act, 1965;(iii)a Zilla Parishad established under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961;(iv)a Notified area committee or a cantonment board constituted or established under any law for the time being force;(i)"motor vehicle" means a motor vehicle as defined in [clause (28) of section 2 of the Motor Vehicles Act, 1988] [These words brackets and figures were substituted for the words brackets and figures 'clause (18) of section 2 of the Motor Vehicles Act, 1939' by Maharashtra 32 of 2006, Section 27(a)(iii).] and includes motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, moterettee, motor omnibuses, motor vans, motor lorries and chassis of motor vehicles and bodies or tankers built or ment for mounting on chassis of motor vehicles, [* *] [These words 'but excludes tractors whether on wheels or on tracts' were deleted by Maharashtra 22 of 1988, Section 2.];(j)"person" includes any company or association or body of individuals whether incorporated or not, and also Hindu undivided family, a firm, a local authority or any State Government;(k)"prescribed" means prescribed by rules;(l)"purchase value" means the value of a motor vehicle, as ascertained from original invoice and includes the value of accessories fitted to the vehicle, [excise and countervailing duties] [These words were substituted for the words 'insurance, excise duties, countervailing duties, transport fee, freight, charges and all other charges incidentally levied on the purchase of motor vehicle' by Maharashtra 32 of 2006, Section 27(a)(iv)]:Provided that where purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of the original invoice or when the invoice produced is proved to be false or if the motor vehicles is acquired or obtained otherwise than by way of purchase, then the purchase value shall be the value or price at which motor vehicle of like kind or quality is sold or is capable of being sold, in open market;(m)"rules" means rules made under this Act;(n)"State" means the State of Maharashtra;(o)"tax" means the tax payable under this Act.(2)Words and expressions used but not defined in this Act shall have the meanings assigned to them under the [Maharashtra Value Added Tax Act] [These words were substituted for the words 'Bombay Sales Tax Act', by Maharashtra 32 of 2006, Section 27(b).].
