(k-1) "special tax" means a tax imposed under section 4-A. ] — THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 19971

2 [ (k-1) "special tax" means a tax imposed under section 4-A. ] (l) “tax” means any tax levied under section 4 ; (m) "Taxation Officer" mean an officer appointed as such by the State Government and includes any other officer on whom all or any or the powers of the Taxation Officer are conferred by a general or special order of the State Government ; (n) "Transport vehicle" means a goods carriage or a public service vehicle ; (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 ; (1) The State Government may, by rule or notified order, subject to such conditions and for such period, as may be specified, exempts, either wholly or partially any motor vehicle or class of 3 [motor vehicles] from — (a) the operation of this Act or nay provision thereof, or (b) the payment of any tax under this Act.

Section 2