Amendment status not verified — confirm the current text below against the official source.
(I) 111' this Act, unless the context otherwise requires, - (a) "applicant''. means a dealer, a proprietor. a hotelier, an owner, a stockist or an assessee as defined in the relevant Act and includes legal heirs. successors, assignees or nominees of such dealer. proprietor~hotelier, owner, stockist or an assessee ; (b) "arrear tax, penalty or interest in dispute" means, - •, . ' THE ASSAM GAZETTE, EXTRAORDINARY, MAY 17, 2000 299 (i) tax, by whatever name called, including additional tax, if any payable by an applicant upon assessment under the relevant act, or (ii) penalty payable hy an applicant under the relevant Act, or (iii) interest payable hy an applicant under the relevant Act, which, as the case may be, is in dispute in any appeal or revision pending before the appellate authority or revisional authority including the Assam Board of Revenue, the Gauhati High Court and the Supreme Court of India on the 31st day of March, 2000 under the relevant Act; Explanation :- The amount of arrear tax, penalty or interest which, though included in the appeal petition or the revision petition, is not actually in disputes shall be excluded for the purpose of calculating the arrear tax, penalty or interest in dispute. (c) "designated authority" means the authority appointed under section 3 to receive the application for settlement of dispute and to dispose of the same ; (d) "notified authority" means the authority appointed under section 3 to perform the functions under sub-section (3) and sub-section ( 4) of section 8 ; (e) "prescribed" means prescribed by rules made under this Act ; (f) "relevant Act" means any one or more of the following Acts :- (i) the Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993 ). (ii) the Central Sales Tax Act, 1956 (Central Act 74 of 1956). (iii) the Assam Amusements and Betting Tax Act, 1939 (Assam Act No. VI of 1939), 300 THE ASSAM GAZETTE, EXTRAORDINARY. MAY 17. 2000 (iv) the Assam Tax on Luxuries (Hotels a1i6 Lodging Houses) Act, 1989 (Assam Act No. V of 1989), Dcsignall'd authority and notified authority. Eligihil it .v for scltlcml 0 nt . (v) the Assam Taxation (on Luxuries) Act. 1997 (Assam Act No. VIIT of 1997), (vi) the Assam Taxation (on Specified Lands) Act, 1990 (Assam Act No. XII of 1990), (vii) the Assam Agricultural Income Tax Act, 1939 (Assam Act No. IX of 1939), (viii) the repealed Acts as mentioned in sub-section ( 1) of section 74 of the Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993) and includes the rules made, or notifications issued under the Acts referred to in sub-clauses (i), (ii) , (iii), (iv), (v), (vi), (vii) and (viii) above. (2) Unless there is anything repungnant in the subject or contexts, all expressions used in this Act, which are not defined in this Act but defined in the relevant Act, or used in the relevant Act. shall have the same meaning as in the relevant Act.