(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, -
(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 by an applicant under the relevant Act, or
(iii) interest payable by an applicant under the relevant Act,
(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),
(iv) the Assam Tax on Luxuries (Hotels a1i6 Lodging Houses) Act, 1989 (Assam Act No. V of 1989),
(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(viii) the repealed Acts as mentioned in sub-section (1) of section 74 of the Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993) and
Section 2 • Assam Taxation (Settlement of Disputes) Act, 2000
2. Definitions.
assam-taxation-settlement-of-disputes-act-2000-sec-2.json
•
Section 2
{
"act_title": "Assam Taxation (Settlement of Disputes) Act, 2000",
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"section_label": "Section",
"section": {
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(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 ;\n(b) \"arrear tax, penalty or interest in dispute\" means, -\n(i) tax, by whatever name called, including additional tax, if any payable by an applicant upon assessment under the relevant act, or\n(ii) penalty payable by an applicant under the relevant Act, or\n(iii) interest payable by an applicant under the relevant Act,\n(c) \"designated authority\" means the authority appointed under section 3 to receive the application for settlement of dispute and to dispose of the same ;\n(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 ;\n(e) \"prescribed\" means prescribed by rules made under this Act ;\n(f) \"relevant Act\" means any one or more of the following Acts :-\n(i) the Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993).\n(ii) the Central Sales Tax Act, 1956 (Central Act 74 of 1956).\n(iii) the Assam Amusements and Betting Tax Act, 1939 (Assam Act No. VI of 1939),\n(iv) the Assam Tax on Luxuries (Hotels a1i6 Lodging Houses) Act, 1989 (Assam Act No. V of 1989),\n(v) the Assam Taxation (on Luxuries) Act, 1997 (Assam Act No. VIIT of 1997),\n(vi) the Assam Taxation (on Specified Lands) Act, 1990 (Assam Act No. XII of 1990),\n(vii) the Assam Agricultural Income Tax Act, 1939 (Assam Act No. IX of 1939),\n(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",
"footnote": "",
"is_definition": true,
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