In this Act, unless the context otherwise requires,-
(a) “dealer in second-hand property” means any person who carries on the business of buying or selling any second-hand property and includes an agent who, by himself or through his servants, buys or sells any second-hand property on behalf of any dealer;
(b) “Government” means the State Government;
(c) “owner” in relation to an automobile workshop or a tinker shop, means the person who, or the authority which, has the ultimate control over the affairs of the automobile workshop or as the case may be, the tinker shop, and where the said affairs are entrusted to any other person whether called a manager, managing director, managing agent, superintendent or by any other name, such other person;
(d) “place of business” in relation to a scrap merchant or dealer in second-hand property or to an owner of an automobile workshop or a tinker shop includes-
(i) in case where he carries on business through an agent (by whatever name called), the place of business of such agent;
(ii) a warehouse, godown or other place where he stores the property or goods or materials relating to his business ; and
(iii) a place where he keeps his books of account ;
(e) “scrap merchant” means any person who carries on the business of buying or selling any scrap materials ;
(f) “tinker shop” means a place where gadgets, machines, cars, household utensils or the like are repaired, adjusted, changed or otherwise mended.