Section 2(1b)(p) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(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.],