In these rules, unless the context otherwise, requires,-
(a) “Act” means the Bombay Motor Vehicles Tax Act, 1958;
(b) “Declaration” and additional declaration” mean respectively; a declaration and additional declaration delivered under section 6;
(c) “Form” means a form appended to these rules;
(d) “State” means the State of Gujarat;
(e) “Registered” means registered or deemed to be registered under the Motor Vehicles Act, 1988;
(f) “Section” means a section of the Act;
(g) Deleted
(h) Words and expressions used but not defined in these rules shall have the meanings assigned to them in the Act or in the Motor Vehicles Act, 1988 or in the Central Motor Vehicles Rules 1989 or in the Gujarat Motor Vehicles Rules,1989.
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