(1) In this Act, unless there is anything repugnant in the subject Definitions.
or context,—
(a) "additional tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule I;
(b) "bus of a company" means the bus or omnibus registered as a private service vehicle or as a contract carriage and I of 1956. owned by a company registered under the Companies Act, 1956 or by any firm (proprietorship or partnership) or any society or any corporate body or any trust or any educational institution or any organisation, whether registered or not:
Provided that a motor vehicle not registered in the name of any individual shall be deemed to be owned by a company, firm, society, corporate body, trust, educational institution or organisation;
139 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
[West Ben. Act (Section 2.)
(c) "De luxe bus" means an omnibus as conforms to the specifications and standards laid down for tourist vehicles under the Motor Vehicles Act, 1939, not covered by any tourist permit (All Bengal or All India), or any other bus that may be specified as such by the State Government from time to time;
(d) "Express bus" means an omnibus plying under a contract carriage permit, or under a stage-carriage permit or special stage carriage permit with a limited or selected number of stages commonly known as Express bus or Limited Service bus;
(e) "motor car" means any motor vehicle other than a transport vehicle, omnibus, road-roller, tractor, motor-cycle or invalid carriage;
(f) "motor cycle" means a motor cycle as defined in the Motor Vehicles Act, 1939;
(g) "motor vehicle" means the motor vehicle as defined in the Motor Vehicles Act, 1939;
(h) "omnibus" means an omnibus as defined in the Motor Vehicles Act, 1939;
(i) "one-time tax" means the tax imposed under this Act and leviable in respect of motor vehicles as shown in Schedule II;
(j) "permit" means the permit as defined in the Motor Vehicles Act, 1939;
(k) "prescribed" means prescribed by rules made under this Act;
(1) "Taxing Officer" means a Taxing Officer as defined in the West Bengal Motor Vehicles Tax Act, 1979;
(m) "Tourist bus" means a bus or an omnibus registered or plying as a contract carriage and covered by a tourist permit under the Motor Vehicles Act, 1939 and includes a tourist omnibus;
(n) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulasion), but does not include a road-roller or a tractor used solely for agricultural purposes;
(o) "trailer" means any vehicle drawn or intended to be drawn by a motor vehicle;
(p) all other words and expressions used in this Act but not • defined shall have same meaning as in the Motor Vehicles Act, 1939.
4 of 1939.
West Ben.
Act IX of
1979.
140 The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 1989.
XIX of 1989.]
(Sections 3-5.)