Unless the subject or context requires otherwise, in this Act,–

(a) “Vehicle” means a land vehicle propelled by mechanical power such as: jeep, car, wave, truck, bus, Vans, minibuses, motorcycles, scooters, autorickshaws, tempos, etc. shall mean. "Taxpayer" means a person who has a duty to pay tax according to this Act or prevailing Nepalese laws.

(d) "Tax Officer" means a tax officer appointed by the Government of Nepal for the purposes of this Act, a chief tax officer or Any other officer appointed by the Government of Nepal to be entitled to exercise the authority of a tax officer in accordance with this Act.