Section 2. Definitions.

In this Act, unless the context otherwise requires, (a) cess means a tax in the nature of a tax on sale of goods, imposed and collected on sale of motor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act: (b) development includes construction, maintenance, up-gradation, strengthening, widening, improvement; (c) Fund means the State Road Development Fund established under subsection (1) of section 6; (d) person shall include any company or association or body of individuals, whether incorporated or not; (e) prescribed means prescribed by rules made under this Act; (f) State road means all public roads within the State and includes (i) all lands appurtenant thereto; (ii) all approach roads, bridged, flyovers, culverts, tunnels, causeways, carriage - ways and other structures on, over, along or across such roads; and (iii) all fences, trees, posts and boundaries, two hundred meter and kilo meter stones of such roads, but does not include a National Highway.