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44AE of IT Act
What is Gross Vehicle Weight as per S-44AE ? Is it total wt as given in RC i.e. vehicle plus unladen weight or just vehicle wt ?
Replies (1)
Gross Vehicle Weight = Total weight of the vehicle and load certified
As per Explanation (a) to Sec. 44AE(7), the expressions "goods carriage", "gross vehicle weight" and "unladen weight" shall have the respective meanings assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
Further, as per Sec. 2(15), of the Motor Vehicles Act, 1988, "gross vehicle weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority as permissible for that vehicle.
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