Amendment status not verified — confirm the current text below against the official source.
Definitions.— (1) In this Act, unless the context otherwise requires,— (a) “Appellate Authority” means the Appellate Authority specified in subsection (1) of section 10 of this Act; (b) “applicant” means a person who is liable to pay arrears of tax, penalty and/or interest, or late fee levied or leviable under the relevant Acts and includes dealer, hotelier or proprietor or his legal heir, successor, assignee or nominee; (c) “arrears of tax, penalty and/or interest” means,— (i) tax, by whatever name called, payable by a dealer, hotelier or proprietor upon assessment or otherwise under the relevant Act in respect of the specified period; or ---2--- (ii) penalty imposed upon a dealer, hotelier or proprietor, for default in furnishing returns and/or payment of tax, or for any other offence, in accordance with the provisions of the relevant Act, in respect of the specified period; or (iii) interest payable by a dealer, hotelier or proprietor for default in payment of tax or delay in payment of tax, under the relevant Act in respect of the specified period; and includes post assessment interest payable under the relevant Act; (d) “Commissioner” means the Commissioner as referred to in the relevant Act” (e) “dealer” means the dealer defined in section 2 of the Goa Sales Tax Act, 1964 (Act 4 of 1964)/the Goa Value Added Tax Act, 2005 (Act 9 of 2005)/the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000)/the Central Sales Tax Act, 1956 (Central Act 74 of 1956); (f) “designated authority” means the authority specified in section 3 of this Act; (g) “Government” means the Government of Goa; (h) “hotelier” means the hotelier defined in section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988); (i) “pre-deposit” means an amount payable by the applicant along with the application for settlement in pursuance of section 5 of this Act; (j) “prescribed” means prescribed by rules made under this Act; (k) “proprietor” means the proprietor defined under clause (ii) of section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988); (l) “relevant Act” means,— (a) the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or (b) the Goa Entertainment Tax Act, 1964 (Goa Act 2 of 1964); or (c) the Goa Sales Tax Act, 1964 (Goa Act 4 of 1964); or (d) the Goa Tax on Luxuries Act, 1988 (Goa Act 17 of 1988); or (e) the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000); or (f) the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), and the rules framed or notifications issued thereunder; (m) “settlement amount” means an amount payable for the purpose of settlement at the rate specified in section 8 of this Act; (n) “specified period” means a period of assessment up to the 30th day of June, 2017; (o) “website of Commercial Tax Department” means the website as may be notified by the Commissioner of Commercial taxes. (2) Unless there is anything repugnant to the subject or context, all words and expressions used in this Act, which are not defined herein, but defined or used in the relevant Act, shall have the same meaning as respectively assigned to them in the relevant Act.