Section 1939
t I
1939. t I
1939.
In this Act, ut ; l
''business"
(b) "Commissioner" issioner"? means the Exci Commissioner, TUnion Ex
igarh]; . eans the Exci
TUnion Excise and Taxation
. territory of Commissi
Chandigarh]; . se and T
territory on
of
) "fare" 1 includes sums payable for a season
(d) "goods" include livestock, and
;
by a motor vehicle except a and i ; anythin
pt ae pote i
anythin
ae pote i
i "goods" include livestock, a
;
by a motor vehicle except
s not include the pe i
anythin i
ae pote ai
nal luggage of a
oes not
engers vehicle except ae pote ai
include the personal luggage of
velling in the vehicles when such oes not include the personal luggage of
passengers travelling in the vehicles when such
ggage 1s not charged for and the equipment passengers travelling in the vehicles when such
luggage 1s not charged for and the equipment
dinarily used with the vehicles; luggage 1s not charged for and the
ordinarily used with the vehicles;
(f) * assenger" means any
ublic service vehicle, bu
ctor person travelling in a
t shall not include the assenger" means any pe
ublic service vehicle, but
river or the conductor or
el erson travelling in a
shall not include the
an employee of the *
ublic service vehicle, bu
driver or the conductor
owner of the vehicle. trav t shall not include the
or an employee of the
velling 10 t ublic
driver or the conductor or an
owner of the vehicle. travelling
discharge of his duties 10 conne empl
Roop's Law Assist