.....by C.G. Act No. 22 of 2002.) [(ba) "Private Service Vehicle" includes a motor vehicle owned by a partnership firm, a body corporate, a company or a factory and does not include a motor vehicle used for public purposes]; (c) "Tax" means a tax leviable under this Act; (Substituted by ibid.) [(d) "Year" in case of a fleet owner means the financial year, and in any other cases, means a period of twelve months commencing on the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it under the Motor Vehicles Act, 1988 and a "quarter" means every three months commencing on the first day of the month in which a motor vehicle is registered or a new registration mark is assigned to it]; (e) the words and expressions used but not defined in this Act shall have the meanings assigned to them in the Motor Vehicles Act, 1988 (No. 59 of 1988). Section 3 - Levy of tax on Motor Vehicles (1) A tax shall be levied on every motor vehicle used or kept for use in the State at the rate specified in the First Schedule : (Substituted by C.G. Act No. 22 of 2001.) [Provided that the life time tax shall be levied at the rates specified in the.....
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