In this Act, unless the context otherwise requires,-
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(1) "fleet owner" means an operator holding a permit for one hundred or more stage carriages;
(2) "month" means a calendar month;
(3) "municipal area" means an area specified in the Schedule;
(4) "operator" means any person whose name is entered in the permit as the holder thereof [and where a stage carriage is used or caused or allowed to be used without a permit, includes the person in whose name the stage carriage is registered under the Motor Vehicles Act, 1939 (IV of 1939), or the person having possession or control of such stage carriage];
[(4A) "passenger" means any person (other than the driver, the conductor or an employee of the permit holder while on duty in connection with the vehicle) carried in a stage carriage on payment of fares;]
(5) "prescribed" means prescribed by rules made under this Act;
(6) "permit" means a permit granted or countersigned under the Motor Vehicles Act, 1939 (IV of 1939), authorising the use of a motor vehicle as a stage carriage * * * in any part of the State;
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(7) "stage carriage" means a motor vehicle carrying or adapted to carry more than six persons excluding the driver, which carries passengers for hire or reward, at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey and includes such a carriage * * * when used as a contract carriage within the meaning of the Motor Vehicles Act, 1939 (IV of 1939) * * *
(8) "tax" means the tax referred to in section 3: [and also further tax referred to in section 3A;]
(9) "Tax Officer" means such officer as the State Government may, by notification in the Official Gazette, appoint to be the Tax Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more than one officer as Tax Officers for the whole State or for any area;
(10) The words and expression used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicles Act, 1939 (IV of 1939) and the rules made thereunder.