Eligibility for settlement

Any dealer or any person who has an outstanding amount of tax, interest, penalty or late fee under the relevant Act as on the date of commencement of this Act shall be eligible to make an application for settlement under this Act. Designation of officers used in this Act shall have the same meanings as respectively assigned to them under Section 3 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).