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The Motor Vehicles Tax Act, 1932

( ACT NO. I OF 1932 )

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.

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