Definitions.

§2

Summary

In this Act, unless the context otherwise requires- 1[(A1) "air conditioned motor vehicle" means a public service vehicle constructed or adapted for use for the carriage of passengers and fitted with air conditioning unit]; (1) "certificate of taxation" means a certificate, issued under section 5, indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid; 2[(1A-1) "Cess" means the Cess levied under section 3B;] 3[(1A) "cost of vehicle" in relation to- (a) a vehicle manufactured in India means cost as per the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle and shall include the basic manufacturing cost, Central Goods and Services Tax levied under the Central Goods and Services Tax Act, 2017 (12 of 2017), Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), Cess under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) and if the vehicle has been sold in the State of Maharashtra from any other State or Union Territory shall include the Goods and Services Tax paid in such State or Union Territory, and (b) a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 (52 of 1962) and the customs duty paid thereupon, including additional duty paid, if any, as endorsed in the bill of Entry by the Customs Department and Integrated Goods and Services Tax Act, 2017 (13 of 2017), and Cess under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) if any. Explanation.- (1) The discount given by the manufacturer or the dealer, if any, shall be added in the final cost and mentioned in the purchase invoice. (2) The vehicles sold prior to the date of commencement of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Goods and Service Tax (Compensation to States) Act, 2017 (15 of 2017) and the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) and produced for registration after such date shall be taxed as per the provisions which were in force prior to the Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017 (Mah. XLII of 2017); (2) "fleet owner" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the State ; 4(2A1) "goods carriage" means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods ;] 5[(2A) "interest" means interest payable under section 8A;] 6[(2B) "motor vehicles" means a motor vehicle as defined in the 7[Motor Vehicles Act, 1988 (59 of 1988)], whether using motor spirit or using fuel other than motor spirit;] (3) "prescribed" means prescribed by rules made under this Act; 8* * * * * * * 9[(4) "quarter" means a period of three months, commencing on the 1st day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the 10[Motor Vehicles Act, 1988 (59 of 1988)]; and successive period of three months thereafter; and the term "quarterly" shall be construed accordingly;] (5) "registered owner" means the person in whose name a motor vehicle is registered under the 11[Motor Vehicles Act, 1988 (59 of 1988)]; 12[(5A) "Schedule" means a Schedule appended to this Act;] 13[(6) "tax" means a tax including any 14*** 15[, additional or one time tax 16[or environment tax]] imposed by or under this Act;] (7) "Taxation Authority" or "Authority" means such Officer or authority as the State Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more than one Officer or authority as Taxation Authority for the whole State or for any area; 17[(7A) "Tax Collection Centre" means a Centre established by the State Government for the purpose of assessment, levy and collection of tax;] 18[(7B) "tourist vehicle" means a tourist vehicle as defined in the 19[Motor Vehicles Act, 1988 (59 of 1988);]] 20[(8) "Transport Commissioner" means an Officer appointed as such by the State Government;] 21[(9) "year" in relation to a fleet-owner means the financial year; and in any other case, means a period of twelve months commencing on the 1st day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the 22[Motor Vehicles Act, 1988 (59 of 1988);]] (10) other words and expressions used, but not defined, in this Act shall have the meanings respectively assigned to them in the 23[Motor Vehicles Act, 1988 (59 of 1988)].

In this Act, unless the context otherwise requires- 1[(A1) "air conditioned motor vehicle" means a public service vehicle constructed or adapted for use for the carriage of passengers and fitted with air conditioning unit]; (1) "certificate of taxation" means a certificate, issued under section 5, indicating therein the rate at which the tax is leviable, and the periods for which the tax has been paid; 2[(1A-1) "Cess" means the Cess levied under section 3B;] 3[(1A) "cost of vehicle" in relation to- (a) a vehicle manufactured in India means cost as per the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle and shall include the basic manufacturing cost, Central Goods and Services Tax levied under the Central Goods and Services Tax Act, 2017 (12 of 2017), Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017 (13 of 2017), Cess under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) and if the vehicle has been sold in the State of Maharashtra from any other State or Union Territory shall include the Goods and Services Tax paid in such State or Union Territory, and (b) a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 (52 of 1962) and the customs duty paid thereupon, including additional duty paid, if any, as endorsed in the bill of Entry by the Customs Department and Integrated Goods and Services Tax Act, 2017 (13 of 2017), and Cess under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) if any. Explanation.- (1) The discount given by the manufacturer or the dealer, if any, shall be added in the final cost and mentioned in the purchase invoice. (2) The vehicles sold prior to the date of commencement of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Goods and Service Tax (Compensation to States) Act, 2017 (15 of 2017) and the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) and produced for registration after such date shall be taxed as per the provisions which were in force prior to the Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017 (Mah. XLII of 2017); (2) "fleet owner" means a person who is the registered owner of a fleet of one hundred or more transport vehicles used or kept for use in the State ; 4(2A1) "goods carriage" means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods ;] 5[(2A) "interest" means interest payable under section 8A;] 6[(2B) "motor vehicles" means a motor vehicle as defined in the 7[Motor Vehicles Act, 1988 (59 of 1988)], whether using motor spirit or using fuel other than motor spirit;] (3) "prescribed" means prescribed by rules made under this Act; 8* * * * * * * 9[(4) "quarter" means a period of three months, commencing on the 1st day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the 10[Motor Vehicles Act, 1988 (59 of 1988)]; and successive period of three months thereafter; and the term "quarterly" shall be construed accordingly;] (5) "registered owner" means the person in whose name a motor vehicle is registered under the 11[Motor Vehicles Act, 1988 (59 of 1988)]; 12[(5A) "Schedule" means a Schedule appended to this Act;] 13[(6) "tax" means a tax including any 14*** 15[, additional or one time tax 16[or environment tax]] imposed by or under this Act;] (7) "Taxation Authority" or "Authority" means such Officer or authority as the State Government may, by notification in the Official Gazette, appoint to be the Taxation Authority for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more than one Officer or authority as Taxation Authority for the whole State or for any area; 17[(7A) "Tax Collection Centre" means a Centre established by the State Government for the purpose of assessment, levy and collection of tax;] 18[(7B) "tourist vehicle" means a tourist vehicle as defined in the 19[Motor Vehicles Act, 1988 (59 of 1988);]] 20[(8) "Transport Commissioner" means an Officer appointed as such by the State Government;] 21[(9) "year" in relation to a fleet-owner means the financial year; and in any other case, means a period of twelve months commencing on the 1st day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the 22[Motor Vehicles Act, 1988 (59 of 1988);]] (10) other words and expressions used, but not defined, in this Act shall have the meanings respectively assigned to them in the 23[Motor Vehicles Act, 1988 (59 of 1988)].

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