Abstract - MOTOR VEHICLES ACT, 1988 - Income-tax Act, 1961

SECTION 2 OF MOTOR VEHICLES ACT, 1988 Definitions. 2. In this Act, unless the context otherwise requires,- ** ** ** (14) goods carriage means any motor vehicle constructed or adopted for use solely for the carriage of goods, or any motor vehicle not so constructed or adopted when used for the carriage of goods; (15) gross vehicle weight means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority as permissible for that vehicle; ** ** ** (17) heavy passenger motor vehicle means any public service vehicle or private service vehicle or educational institution bus or omnibus the gross vehicle weight of any of which, or a motor car the unladen weight of which, exceeds 12,000 kilograms; ** ** ** (21) light motor vehicle means a transport vehicle or omnibus the gross vehicle weight of either of which or a motor car or tractor or road roller the unladen weight of any of which, does not exceed 7,500 kilograms; ** ** ** (23) medium goods vehicle means any goods carriage other than a light motor vehicle or a heavy goods vehicle; (24) medium passenger motor vehicle means any public service vehicle or private service vehicle, or educational institution bus other than a motor cycle, invalid carriage, light motor vehicle or heavy passenger motor vehicle; ** ** ** (44) tractor means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion); but excludes a road-roller; ** ** ** (48) unladen weight means the weight of a vehicle or trailer including all equipments ordinarily used with the vehicle or trailer when working, but excluding the weight of a driver or attendant; and where alternative parts or bodies are used the unladen weight of the vehicle means the weight of the vehicle with the heaviest such alternative part or body; ** ** **