(1) In this Act, unless there is anything repugnant in the subject Definitions.
or context,—
(a) "certificate of registration" means a certificate of registration or 1939. of a motor vehicle issued under the Motor Vehicles Act, 1939;
(b) "motor vehicle" includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled, on a road by electrical or mechanical power either entirely or partially;
(c) "permit" means a permit as defined in clause (20) of section 2 of the Motor Vehicles Act, 1939;
(d) "prescribed" means prescribed by rules made under this Act;
(e) "registering authority" means the authority empowered under the Motor Vehicles Act, 1939, to register motor vehicles;
85 The West Bengal Motor Vehicles Tax Act, 1979.
[West Ben. Act Imposition of tax.
Tax to be paid for the whole year in advance.
(Sections 3, 4.)
(f) "the tax" means the tax imposed under this Act;
(g) "Taxing Officer" means any person or persons or agency as the State Government may, by notification in the Official Gazette, appoint, to exercise, within such areas as may be specified in the notification, the powers conferred and to perform the duties imposed by or under this Act;
(h) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller or a tractor used solely for agricultural purposes;
(i) "trailer" means any vehicle drawn or intended to be drawn by a motor vehicle.
(2) All other words and expressions used in this Act but not defined shall have the same meanings as in the Motor Vehicles Act, 1939.