Amendment status not verified — confirm the current text below against the official source.
(1) In this Act, unless the context otherwise requires,- (a) "applicant" means a "proprietor" as defined in sub-clause (g) ofclause (d) of section 2 of the relevant Act; (b) "arrear tax, penalty or interest in dispute" means,- (i) tax payable by a proprietor under the relevant Act, or (ii) penalty imposed upon a proprietorfordefault in furnishing return in accordance with the provisions of the relevant Act, or (iii) interest payable by a proprietor under the relevant Act, wherein a notice of demand has been raised and the amount oftax, penalty orinterest specified in the notice remains unpaid on 31st day of January, 2024, partly or fully, in pursuance of an assessment or an appeal or review or revision under the relevant Act; (c) "designated authority" means the Commissioner or any officer authorized by the Commissioner for the purposes of this Act; (d) "relevant Act" means the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 and includes the rules made, or notifications issued thereunder. (2) Unless thereis anythingrepugnant in thesubject orcontext, all expressions used in this Act, which are not defined, but defined in therelevant Act, orused in therelevant Act, shall have the same meaning as in the relevant Act.