commerical vehicle

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CA CS VINAYAK PATIL

CA CS VINAYAK PATIL (Querist)
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17 March 2009 please any expert send me defintion of commerical vehicle as per income tax act

Manmohan ACA, CS

Manmohan ACA, CS (Expert)
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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................!

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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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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