21 March 2011
Sec 44AE defined the word Good Carriage & Heavy Goods Vehicle this section does not defined individual carriers name, the reference is made to section 2 of the Motor Vehicle Act 1988 (59 of 1988), therefore see sec 2 & if Tractor comes under the purview then Sec 44AE will apply.
21 March 2011
I hope goods carriage vehicles does not include tractors...
Querist :
Anonymous
Querist :
Anonymous
(Querist)
21 March 2011
as per section 2 definition of The Motor Vehicles Act 1988 goods carrieges means 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;
as per above definition tractor would also goods carrieges..... so 44AE is applicable
CAclubindia
