Section 2: Definitions.

The Delhi Motor Vehicles Taxation Act, 1962Central Act · Act 57 of 1962

In this Act, unless the context otherwise requires--

[1(a) "Administrator" means the Administrator of Delhi appointed by the President under article 239 of the Constitution;]

(b) "Delhi" means the Union territory of Delhi;

(d) "quarter" means a period of three months commencing on the first day of April, the first day of July, the first day of October or the first day of January in each year;

(e) "registered owner" means the person in whose name a motor vehicle is registered under the Motor Vehicles Act, 1939 (4 of 1939);

(f) "tax" means the tax levied under this Act;

(g) "taxation authority" means any person or authority appointed by the [Administrator] by notification in the Official Gazette to exercise the powers and perform the duties conferred or imposed upon a taxation authority by or under this Act;

(h) "token" means a ticket to be displayed on a motor vehicle as an indication that the tax has been duly paid or that no tax is payable;

(i) "year" means the financial year;

(j) all words and expressions used, but not defined in this Act, and defined in the Motor Vehicles Act, 1939 (4 of 1939), shall have the meanings respectively assigned to them in that Act.

Where this provision sits

Act	The Delhi Motor Vehicles Taxation Act, 1962
Section	2
Marginal note	Definitions.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted. . Subs. by s. 3, ibid., for clause (a) (w.e.f. 1-12-1983).
substituted, Act 17 of 1983. . Subs. by Act 17 of 1983, s. 2, for "Chief Commissioner" (w.e.f. 1-12-1983).

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