2. In this Act, unless there is anything repugnant in the subject or context,-(1) "certificate of registration" means a certificate of registration of a motor vehicle issued under the Motor Vehicles Act, 1939; (2) "registering authority" means the authority empowered under the Motor Vehicles Act, 1939, to register motor vehicles; (3) "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; (4) "prescribed" means prescribed by rules made under this Act; (5) "the tax" means the tax imposed under this Act; and (6) "Taxing Officer" means an officer appointed under section 3.