State Act

The Telangana Motor Vehicles Taxation Act, 1963.

2. In this Act, unless the context otherwise requires,- (a) “Government” means the State Government; 4[(aa) “Cost of the Vehicle” means in the case of motor vehicle manufactured in India the basic manufacturing cost and excise duty plus sales tax / GST or any other levy as may be applicable without allowing any cash or trade discount: Explanation: (i) The cost of the vehicle shall not be less than the ex-showroom price of the vehicle fixed by manufacturer. (ii) In the case of imported motor vehicles, the price shown in the Bill of Entry, shall be inclusive of customs duty, sales tax / GST or any other levy, as may be applicable.] (b) “laden weight” in relation to a motor vehicle or a trailer attached to it means, if a permit is issued to the motor vehicle under the Motor Vehicles Act, 1939 (hereinafter referred to as the ‘Motor Vehicles Act’), the maximum laden weight specified for the motor vehicle or the trailer in such permit; if no such permit is issued, the maximum laden weight specified for the motor vehicle or the trailer in the certificate of registration of the motor vehicle, and in case such weight is not specified in such certificate, the maximum laden weight of the motor vehicle or the trailer determined in such manner as may be prescribed; (c) ‘licensing officer’ means an officer appointed by the Government as such for the purposes of this Act; (d) ‘notification’ means a notification published in the 5Telangana Gazette and the expression ‘notified’ shall be construed accordingly; (e) ‘prescribed’ means prescribed by rules made under this Act; (f) ‘registered owner’ means the person in whose name a motor vehicle is registered under the Motor Vehicles Act; (g) ‘State’ means the State of 4Telangana; (h) ‘tax’ means the tax leviable under this Act; (i) ‘year’ means the financial year; ‘half-year’ means the first six months or the second six months of such year; and ‘quarter’ means the first three months or the second three months of such half-year; (j) words and expressions used but not defined in this Act, shall have the meanings assigned to them in the Motor Vehicles Act.