Page 927 - The Central Motor Vehicles Rules, 1989

TYPES OF MOTOR VEHICLES AS MENTIONED IN COL. 1 AND 2 899

– Sleeping accommodation which may be converted from the seats
– Cooking facilities, and
– Storage facilities
This equipment shall be rigidly fixed to the living compartment; however,
the table may be designed to be easily removable.
(d) The “Omnibus” has been kept in the category of transport vehicle with a view
to bringing it under the purview of fitness regime as it is exhaustively used
on road. However, the taxes to be levied on such vehicle would fall within
the jurisdiction of State Governments.
*(e) Under rule 2(ca), use of public road by Construction Equipment Vehicles is
incidental to the main off road function. However, when the public road is
being used regularly for carrying on commercial activities, then Construction
Equipment Vehicles such as dumpers and excavators being used for such
activities, shall be deemed as transport vehicles.