(1) In these rules, unless there is anything repugnant in the subject or context:-
(a) "the Act" means the Rajasthan Motor Vehicles Taxation Act, 1951;
(b) "Form" means a form appended to these rules;
5[(c) "Token" means a token issued under these rules and includes computerised token issued on a smart card;]
1[(d) "Quarter" means a period of three calendar months of a financial year, expiring on 30th day of June, 30th day of September, 31st day of December and 31st Day of March;]
2[(e) "Year" means a financial year;]
3[(f) "Month" means a calendar month;]
5[(g) "Tax Certificate" means a tax certificate issued under these rules and includes computerised tax certificate issued on a smart card;]
4[(h) "Chassis" means a motor vehicle supplied by the manufacturer to the dealer or sold by the manufacturer directly to the buyer, without a body or platform for carrying goods or passengers, whether with or without a driver's cowl or cabin, and includes 'semi-trailers' 'or horses' sold as such;
(i) "vehicle" means a motor vehicle supplied by the manufacturer to the dealer, or sold by the manufacturer directly to the buyer, with a body or platform for carrying passengers or goods or ready for use as a rig, fork lift, compressor, crane, generator etc.;
(j) "Day" means a day beginning and ending at mid-night or part thereof;
(k) 6[" Purchase price " means ex-showroom price inclusive of all taxes and levies as shown in the purchase bill excluding any discount rebate or concession in price given under any promotional scheme or otherwise by any manufacturer or dealer.]
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1. Subs by G.S.R. 167 dated 30.12.1974, published in Raj. Gazette E.O. Part-IV-C (I) dated 30.12.1974.
2. Ins. by G.S.R. 167 dated 30.12.1974, published in Raj. Gazette E.O. Part-IV-C (I) dated 30.12.1974.
3. Added by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV-C (I) dated 1.4.1986.
4. Clauses (h) to (n), added by G.S.R. 153 dated 31.3.97, published in Raj. Gazette E.O. Part-IV-C (I) dated 31.3.1997.
5. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-IV-C (I) dated 26.7.2001.
6. Subs. by notification no. F.6(179)Pari/Tax/Hqrs/95/1 dated 08.03.2017.
2 (I) 6[x x x]
(m) "Distance required to be covered in a day" shall be the distance and trips for which the permit has been granted, or in case the distance or trips are not mentioned in the permit, the distance established by the time table issued by the Regional Transport Authority;
(n) "Similar type of vehicle" meansin the case of goods vehicles, vehicles having the same or nearest registered laden weight/gross vehicle weight;
in the case of passenger vehicles originally supplied or sold by the manufacturer as a vehicle, vehicles having same or nearest seating capacity;
in the case of passenger vehicles originally supplied or sold by the manufacturer as chassis, the same or nearest wheel base.
Explanation.- As far as possible, similarities shall be drawn from the vehicles/chassis of the same manufacturer.]
1[(o) "Special Token" means a token issued under Rule 15-A and includes a computerised token issued on a smart card.]
7 [ (p) "Purely off highway vehicle" means a motor vehicle either used as a construction equipment or designed and adapted for use in any enclosed premises, factory or mine, equipped to travel on its own source of power.]
2[(2) Words and expressions used but not defined in these rules and defined in Motor Vehicles Act, 1988 (Central Act 59 of 1988), and Rajasthan Motor Vehicles Rules, 1990, shall have the meanings assigned to them therein.]