Section 2
Definitions
2. Definitions: Unless the subject or context otherwise requires, in this Act,-
(a) “Motor Vehicle” means such motor vehicle propelled by mechanical power like-jeep, car, lorry, truck, bus, van, mini-bus, motor-cycle, scooter, auto-
rickshaw, tempo etc, which do run on the surface of the land.
(b) “Tax” means the motor vehicles tax leviable pursuant to the prevailing Nepal law.
(c) “Tax payer” means a person who is liable to pay tax pursuant to this Act, or the prevailing Nepal law.
(d) ” Tax Officer” means, for the purpose of this Act a Tax Officer, Chief Tax Officer, appointed by Government of Nepal or any other officer so
designated by Government of Nepal as being entitled to exercise the powers of the Tax Officer pursuant to this Act.
(e) “Tax Director” means the Director General or Director of the Department of Tax of Government of Nepal
(a) “Motor Vehicle” means such motor vehicle propelled by mechanical power like-jeep, car, lorry, truck, bus, van, mini-bus, motor-cycle, scooter, auto-
rickshaw, tempo etc, which do run on the surface of the land.
(b) “Tax” means the motor vehicles tax leviable pursuant to the prevailing Nepal law.
(c) “Tax payer” means a person who is liable to pay tax pursuant to this Act, or the prevailing Nepal law.
(d) ” Tax Officer” means, for the purpose of this Act a Tax Officer, Chief Tax Officer, appointed by Government of Nepal or any other officer so
designated by Government of Nepal as being entitled to exercise the powers of the Tax Officer pursuant to this Act.
(e) “Tax Director” means the Director General or Director of the Department of Tax of Government of Nepal