2. In this Act, - [ (a) "additional tax" means a tax imposed under section 6. ]
(b) "Appellate Authority" means the Transport Commissioner. Uttar Pradesh or any other officer appointed by the State Government as Appellate Authority ;
(c) "certificate of registration" means the certificate issued by a competent authority to the effect that a motor vehicle has been duly registered in accordance with the provisions of the Motor Vehicles Act, 1988 or any other law for the time being in force, relating to registration of motor vehicles ;
(d) "goods carriage" means any motor vehicle constructed or adapted wholly or partly for use for the carriage of goods or any motor vehicle not so constructed or adapted when used for the carriage of goods either solely or in addition to passengers, and includes s trailer but does not include a motor cab or a maxi cab or a contract carriage or stage carriage where such contract carriage or stage carriage or stage carriage where such contract carriage or stage carriage is authorized to carry a limited quantity of load ;
[(d-1) "Green tax" means a tax imposed under the proviso to sub-section (1) of section 4. ]
(e) "limited quantity of load" means such quantity of load, not exceeding the limits determined by the Transport Commissioner, Uttar Pradesh. the Registering Authority may specify in the registration certificate in respect of a vehicle ;
(f) "old motor vehicle" means a motor vehicle other than a transport vehicle registered prior to February 5, 1988 under the provisions of the Motor Vehicles Act, 1939 ;
(g) "operator" in respect of a transport vehicle means a person whose name is entered in the permit or in an authorization certificate issued under the Uttar Pradesh Motor Vehicles (Special Provisions) Act, 1976 and where there is no such permit or authorization certificate, the person whose name is entered in the certificate of registration in respect of such vehicle and where the transport vehicle is the subject of a hire purchase agreement the person in possession of the vehicle under that agreement and where any such person is a minor the guardian of such minor ;
(h) "owner" in respect of a motor vehicle means the person whose name is entered in the certificate of registration issued in respect of such vehicle, and where such vehicle is the subject of an agreement of hire purchase or lease or hypothecation, the person in possession of the vehicle under that agreement and where any such person a minor, the guardian of such minor ;
(i) "passenger" in relation to a public service vehicle means any person traveling in a public service vehicle, but does not include the operator, the driver, the conductor or an employee of the operator of the public service vehicle travelling in the bonfire discharge of his duties in connection with the public service vehicle ;
[(j) "quarter" means a period of three calendar months commencing on the first day of any calendar month. ]
(k) "region" means the area specified as a region under subsection (1) of section 68 of the Motor Vehicles Act, 1988 and includes a sub-region as may be specified by the State Government from time to time;
[ (k-1) "special tax" means a tax imposed under section 4-A. ]
(l) "tax" means any tax levied under section 4 ;
(m) "Taxation Officer" mean an officer appointed as such by the State Government and includes any other officer on whom all or any or the powers of the Taxation Officer are conferred by a general or special order of the State Government ;
(n) "Transport vehicle" means a goods carriage or a public service vehicle ;
(o) words and expressions used but not defined in this Act and defined in the Motor Vehicles Act, 1988, shall have the respective meaning assigned to them in that Act ;