(45) “motor vehicle owner” means-
(a) a person who has title to motor vehicle and in whose name the motor vehicle stands reregistered;
(b) the person in possession of the motor vehicle in the case of purchase or taking possession of the motor vehicle under a lease agreement, purchase agreement, hypothecation, mortgage agreement, loan agreement or agreement for payment of the price in instalments;
(c) the person who has received a power of attorney issued by the owner of the motor vehicle;
(d) in the case of death of the registered owner, his heirs; and
(e) where such person is a minor, the guardian of such minor;

(1) No motor vehicle other than the exempted motor vehicles in accordance with the provisions of the Motor Vehicles Tax Act, 1932 (Act No. I of 1932) and the rules made thereunder shall be allowed to drive or be permitted to be driven without using a tax token or using expired a tax token.
(2) For collecting the tax token, the owner or organization of any motor vehicle shall have to pay the road tax, as prescribed by the Government regularly in the prescribed manner.