| (a) | - | an assessee; or |
| (b) | - | the prescribed person in the case of an office of Government; or |
| (c) | - | a local authority or other public body or association; or |
| (d) | - | the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908 (16 of 1908); or |
| (e) | - | the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988) ; or |
| (f) | Google Play store
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