Amendment status not verified — confirm the current text below against the official source.
Omitted by section 2 (1) of Uttarakhand Act No. 08 of 2013. (h) “Owner” in respect of a motor vehicle means the person whose name is entered in the certificate of registration issued in respect of such vehicle, and where such vehicle is the subject of an agreement of hire purchase or lease or hypothecation, the person in possession of the vehicle under that agreement and where any such person is a minor, the guardian of such minor; (i) “Passenger” in relation to a public service vehicle means any person traveling in a public service vehicle, but does not include the operator, the driver, the conductor or an employee of the operator of the public service vehicle traveling in the bonafide discharge of his duties in connection with the public service vehicle; (j) ["Quarter" means a period of three calendar months commencing on the first day of any calendar month;]1 (k) “Region” means the area specified as region under sub-section (1) of section 68 of the Motor Vehicles Act, 1988 and includes a sub-region as may be specified by the State Government from time to time; (l) [“Motor Vehicles Tax”]2 means any tax levied under section 4; [(l-1) "Special Tax" means a tax imposed under section 4A; (l-2) "Cess" means a "Green Cess" imposed under sub-section (5) of section 4; (l-3) "School Cab" means a motor cab or maxi cab owned or controlled by a school or college or controlled by its recognized parent teacher association used for carrying students to and from such school or college.]3 (m) “Taxation Officer” means an officer appointed as such by the State Government and includes any other officer on whom all or any of the powers of the Taxation officer are conferred by a general or special order of the State Government; (n) [***]4 (o) Words and expressions used but not defined in this Act and defined in the Motor Vehicles Act, 1988, shall have the respective meaning assigned to them in that Act. Power to exempt