Sri Lanka Consolidated Acts

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Finance Act (No. 16 of 1995) - Sect 17

Interpretation

17. In this Chapter of this Act, unless the context otherwise requires-"Commissioner" means the Commissioner of Motor Traffic appointed under the Motor Traffic Act ;"diesel motor vehicle" means a motor vehicle which uses, or is adapted to use diesel ;"insurer" means the Sri Lanka Insurance Corporation Limited incorporated as a public company under the Conversion of Public Corporations or Government Owned Business Undertakings into Public Companies Act, No. 23 of 1987 by Order published in Gazette Extraordinary 754/7 of February 16, 1993 or a subsidiary or independent corporation established under the Insurance (Special Provisions) Act, No- 22 of 1979 or any company registered under the Control of Insurance Act, No. 25 of 1962 as being authorized to transact insurance business ;"land vehicle" means any motor vehicle adapted for the use on any terrain, the model and the cylinder capacity of which is prescribed ;"luxury motor vehicle" means any diesel motor vehicle, the cylinder capacity of which exceeds-2,500 c.c or a petrol motor vehicle the cylinder capacity of which exceeds 2,000 c.c. other than a land vehicle ;"Minister" means the Minister in charge of the subject of transport ;"motor cycle", "motor tricycle", "motor ambulance" "motor hearse" and "invalid carriage" have the respective meanings assigned to them by the Motor Traffic Act ;"motor vehicle" means any mechanically propelled vehicle, not being a motor cycle, motor tricycle, motor ambulance, motor hearse or invalid carriage, lorry, tractor, hand tractor or trailer which is constructed or adapted for the carriage of not more than nine persons (including the driver) and their effects ;"petrol motor vehicle" means a motor vehicle which uses or is adapted to use petrol ;"registered" means registered under the Motor Traffic Act ;"relevant date"-
(a) in relation to a specified motor vehicle registered on or after April 1, 1995 and the year in which it is registered, means the date on which such specified motor vehicle is registered ;
(b) in relation to a specified motor vehicle registered on or after April 1, 1995 and any year subsequent to the year in which it is registered means the date in such subsequent year which corresponds to the date on which such specified motor vehicle was registered or where there is no corresponding date In such subsequent year, the date in such subsequent year which corresponds to the data succeeding the date on which such specified motor vehicle was registered ;
(c) in relation to a specified motor vehicle registered before April 1, 1995 and any year commencing on or after April 1, 1995, means the date in such year which corresponds to the date on which such specified motor vehicle was registered or where there is no corresponding date in such year, the date in such year which corresponds to the date succeeding the date on which such specified motor vehicle was registered ;
"semi luxury dual purpose motor vehicle" means a luxury motor vehicle which is registered as a dual purpose motor vehicle ;"semi luxury motor vehicle" means any diesel motor vehicle the cylinder capacity of which exceeds 2,200 c.c. but does not exceed 2,500 c.c. or a petrol motor vehicle the cylinder capacity of which exceeds 1,800 c.c. but does not exceed 2,000 c.c.; and shall be deemed to include a land vehicle;"specified motor vehicle" means any diesel motor vehicle, any luxury motor vehicle, any semi luxury motor vehicle or any semi luxury dual purpose motor vehicle ;"year" means the period of twelve months commencing on April 1st of any year and ending on March 31st of the succeeding year.


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