Interpretation of terms


This query is : Resolved 

07 November 2014 Dear All,

Q.1 N/N 26/2012 consists of two entries viz Entry No. 9( MOTOR CAB) & 9A( TRANSPORT OF PASSENGERS BY A CONTRACT CARRIAGE OTHER THAN MOTOR CAB).

What should be covered under these entries?

Q2. N/N 25/2012 point 23(b) covers only transport of passengers by non Air conditioned contract carriage. whether it also covers motor cabs?

Please Reply

Thanks & Regards
Peeyush Agrawal

07 November 2014 9 covers motor cab. The motor to be construed as motor as per motor vehicles Act.
9A every other contract carriage is covered under this.

See, the point is motor cab is a subset of contract carriage.


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