Definitions

(1) In this Act, unless the context otherwise requires,— (a) “Arrears” means the amount of tax, interest, penalty or late fee as per the record under the relevant Act, which is outstanding as on the date of commencement of this Act; (b) “Designated Authority” means an officer specified by the Commissioner; (c) “Commissioner” means the Commissioner of Commercial Tax, Chhattisgarh; (d) “Relevant Act” means the Acts specified in the Schedule; (e) “Settlement of Arrears” means the settlement of arrears of tax, interest, penalty or late fee as per the provisions of this Act; (f) “Settlement Amount” means the amount determined in accordance with the provisions of this Act; (g) “Tax” means any tax, cess or fee levied under the relevant Act. (2) Words and expressions used in this Act but not defined shall have the same meaning as defined in the relevant Act. (1) In this Act, unless the context otherwise requires,- (a) "Appellate Authority" means the Commissioner; (b) "Applicant" means a person who is eligible for application and gives such application under the provisions of this Act; (c) "Application" means the application filed under the provisions of this Act; (d) "Arrears" means the amount of tax and/or interest and/or penalty, under the Relevant Acts for specified period, as the case may be,- (i) payable by an assessee as per any statutory order under the Relevant Acts; or (ii) admitted in the Self assessment statement filed by an assessee, under the Relevant Acts and which has not been paid either wholly or partly; or (iii) determined and recommended to be payable, in the audit report submitted as per Section 41 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005); or (iv) specified in a notice that has been issued, in relation to any proceeding under the Relevant Acts; or (v) determined to be payable by the assessee where no notice in relation to any proceeding under the Relevant Acts is issued, and such arrears of tax and/ or interest and/ or penalty, pertains to specified period; or (vi) such amount which is not assessed in pursuance of any interim order of Supreme Court or the High Court which would have been assessed, had such order been not passed: Provided that the following shall not be treated as arrears for the purposes of this Act:- (i) the amount of taxes collected under the Relevant Acts; (ii) the amount of taxes or interest shown payable in the return or revised return under the Relevant Acts; (iii) the amount forfeited under the provisions of Relevant Acts; (iv) the amount of taxes deducted at source (TDS) under the Relevant Acts; (1) ... (v) the amount of taxes and/ or interest and/ or penalty accepted to be payable by the applicant at any stage of any proceeding under the Relevant Acts or under this Act; (e) "Assessee" means a dealer or any person who is liable for payment of tax assessed, self assessed or re-assessed and/ or liable for payment of interest and/or penalty imposed or computed under the Relevant Acts; (f) "Case" means an assessment, self assessment or re-assessment or penalty or other proceeding under the Relevant Acts for any particular dealer or person for any specified period on the ground of which the dealer or person is in arrear of tax and/or interest and/or penalty; (g) "Commissioner" means an officer appointed as the Commissioner of Commercial Tax under sub-section (1) of Section 3 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005); (h) "Designated committee" means a committee referred to in Section 4; (i) "Form" means Form prescribed by the rules made under this Act. (j) "Goods and Services Tax Act" means the Chhattisgarh Goods and Services Tax Act, 2017 (No.7 of 2017); (k) "Government" means the Government of Chhattisgarh; (l) "Order of settlement" means an order issued under this Act for settlement of arrears of tax and/ or interest and/ or penalty; (m) "Person" includes - (i) an individual; (ii) a Hindu undivided family; (iii) a company; (iv) a society; (v) a limited liability partner- ship; (vi) a firm; (vii) an association of persons or body of individuals, whether incorporated or not; (viii) the Government, Central Government or any other State Government or its under taking or its department; (ix) a local authority as defined under sub-section (69) of Section 2 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017); (x) an assessee as defined in clause (e) of sub-section (1) of Section 2; (xi) a dealer as defined in clause (g) of Section 2 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005); (n) "Prescribed" means prescribed by the rules made under this Act. (o) "Relevant Act" means the following Act, as applicable in respect of arrears of tax and/ or interest and/ or penalty prior to the 1st July, 2017, namely:- (i) The Chhattisgarh General Sales Tax Act, 1958 (2 of 1959); (ii) The Chhattisgarh Commercial Tax Act, 1994 (5 of 1995); (iii) The Central Sales Tax Act, 1956 (7 of 1956); (iv) The Chhattisgarh Value Added Tax Act, 2005 (2 of 2005); (v) The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (52 of 1976); (vi) The Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988 (13 of 1988); (vii) The Chhattisgarh Professional Tax Act, 1995 (16 of 1995); (p) "Relief" means relief granted as per Section 10 of this Act; (q) "Settlement Certificate" means a certificate issued under Section 13; (r) "Schedule" means the Schedule appended to this Act; (s) "Settlement amount" means such amount as has been determined by the designated committee upon calculation of relief as per Schedule-A and the rules made under this Act, in its Order of Settlement; (t) "Specified period" means any period ending on or before the 30th June, 2017; (u) "Self-Assessment" means return or revised return furnished by an assessee under the provisions of the relevant Act, which has been accepted and deemed to have been assessed for specified period under the relevant Act. (v) "Statutory order" means any order passed under the Relevant Acts. (2) Words and expressions used in this Act but not defined shall have the same meanings as respectively assigned to them under the Relevant Acts.