commerical vehicle
This query is : Resolved
17 March 2009
please any expert send me defintion of commerical vehicle as per income tax act
18 March 2009
“Commercial vehicle” means
“heavy goods vehicle”,
“heavy passenger motor vehicle”,
“light motor vehicle”,
“medium goods vehicle” and
“medium passenger motor vehicle”
but does not include
“maxi-cab”,
“motor-cab”,
“tractor ” and “road-roller”.
The expressions “heavy goods vehicle”, “heavy passenger motor vehicle”, “light motor vehicle”, “medium goods vehicle”, “medium passenger motor vehicle”, “maxi-cab”, “motor-cab”, “tractor” and “road-roller” shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
And the Motor Vehicles Act defines these as,
“heavy goods vehicle” means any goods carriage the gross vehicle weight of which, or a tractor or a road - roller the unladen weight of either of which, exceeds 12,000 kilograms;
“heavy passenger motor vehicle” means any public service vehicle or private service vehicle or educational institution bus or omnibus the gross vehicle weight of any of which, or a motor car the unladen weight of which, exceeds 12,000 kilograms;
“light motor vehicle” means a transport vehicle or omnibus the gross vehicle weight of either of which or a motor car or tractor or road - roller the unladen weight of any of which, does not exceed 6,000 kilograms;
“medium goods vehicle” means any goods carriage other than a light motor vehicle or a heavy goods vehicle;
“medium passenger motor vehicle” means any public service vehicle or private service vehicle, or educational institution bus other than a motor cycle, invalid carriage, light motor vehicle or heavy passenger motor vehicle;
” maxicab ” means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver, for hire or reward;
“motorcab” means any motor vehicle constructed or adapted to carry not more than six passengers excluding the driving for hire or reward;
“tractor” means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion); but excludes a road - roller;
And the Act does not define Road-roller.
Regards................!
“heavy goods vehicle”,
“heavy passenger motor vehicle”,
“light motor vehicle”,
“medium goods vehicle” and
“medium passenger motor vehicle”
but does not include
“maxi-cab”,
“motor-cab”,
“tractor ” and “road-roller”.
The expressions “heavy goods vehicle”, “heavy passenger motor vehicle”, “light motor vehicle”, “medium goods vehicle”, “medium passenger motor vehicle”, “maxi-cab”, “motor-cab”, “tractor” and “road-roller” shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
And the Motor Vehicles Act defines these as,
“heavy goods vehicle” means any goods carriage the gross vehicle weight of which, or a tractor or a road - roller the unladen weight of either of which, exceeds 12,000 kilograms;
“heavy passenger motor vehicle” means any public service vehicle or private service vehicle or educational institution bus or omnibus the gross vehicle weight of any of which, or a motor car the unladen weight of which, exceeds 12,000 kilograms;
“light motor vehicle” means a transport vehicle or omnibus the gross vehicle weight of either of which or a motor car or tractor or road - roller the unladen weight of any of which, does not exceed 6,000 kilograms;
“medium goods vehicle” means any goods carriage other than a light motor vehicle or a heavy goods vehicle;
“medium passenger motor vehicle” means any public service vehicle or private service vehicle, or educational institution bus other than a motor cycle, invalid carriage, light motor vehicle or heavy passenger motor vehicle;
” maxicab ” means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver, for hire or reward;
“motorcab” means any motor vehicle constructed or adapted to carry not more than six passengers excluding the driving for hire or reward;
“tractor” means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion); but excludes a road - roller;
And the Act does not define Road-roller.
Regards................!
18 March 2009
Commercial vehicle is not defined in the Income tax Act,1961. However, note 6 to Appendix-I to rule 5 of the Income tax Rules,1962 had given a meaning to the said term with a reference to section 2 of the Motor Vehicles Act,1958(59 of 1958).
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