44 AD

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 March 2011 whether tractor plying work is come in purview of 44AE section.

whether tractor is considered for eligible vehicle for the section 44AD or not

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

21 March 2011 44AE is not applicable since that section covers hiring or leasing of goods carriages.

CA.SHAHZAD SAYYED

CA.SHAHZAD SAYYED (Expert)
Follow

21 March 2011 Sec 44AE defined the word Good Carriage & Heavy Goods Vehicle this section does not defined individual carriers name, the reference is made to section 2 of the Motor Vehicle Act 1988 (59 of 1988), therefore see sec 2 & if Tractor comes under the purview then Sec 44AE will apply.

CA.ViVeK M ACA

CA.ViVeK M ACA (Expert)
Follow

21 March 2011 I hope goods carriage vehicles does not include tractors...

Querist : Anonymous

Querist : Anonymous (Querist)

21 March 2011 as per section 2 definition of The Motor Vehicles Act 1988
goods carrieges means means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods;

as per above definition tractor would also goods carrieges.....
so 44AE is applicable

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now