HP Motor Vehicle Taxation Act,1972 - Himachal Pradesh

THE HIMACHAL PRADESH MOTOR VEHICLES TAXATION ACT, 1972
(Act No. 4 of 1973)
(Received the assent of the Governor on the 9 th March, 1973, and was
published in R.H.P Extra, dated the 20 th March, 1973, at pages: 449-459).
An Act to impose tax on motor vehicles in the State of Himachal Pradesh and
for other matters connected there with.
Be it enacted by the Legislative Assembly of Himachal Pradesh in the
Twenty-third Year of the Republic of India as follows:-
SECTION-1:
SHORT TITLE, EXTENT AND COMMENCEMENT.
SECTION-2.
(1) This Act may be called the Himachal Pradesh Motor
Vehicles Taxation Act, 1972.
(2) It shall extend to the whole of the State of Himachal
Pradesh.
(3) It shall come into force at once.
DEFINITIONS.
In this Act, unless there is anything repugnant in the subject or
context:-
* (a) "Commissioner" means the Director of Transport,
Himachal Pradesh, and includes any other officer
appointed, by notification in the Official Gazette, in
this behalf by the State Government;
** (aa) "Owner" means the owner of a transport vehicle in
respect of which a permit has been granted or
countersigned under the provisions of Motor
Vehicles Act, 1988 (59 of 1988) and includes:-
* & ** substituted vide H.P. Motor Vehicles Taxation (Amendment) Act, 1999.
(i)
the holder of a permit in respect of such vehicles
including the holder of goods carriage permit
for carriage of goods for or in connection with a
trade or business carried on by the permit
holder;
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