Definitions.- In this chapter, unless the context otherwise requires,-

1. (a) “case” means any proceeding under this Act by way of appeal or revision in connection with such assessment, reassessment, levy of penalty or interest payable which may be pending before a Sales Tax authority or Appellate Tribunal on the date on which an application is made under sub-section (1) of section 4E; Provided that where an appeal has been preferred after the expiry of the period specified for the filing of such appeal under this Act and which has not been admitted, such appeal shall not be deemed to be a proceeding pending within the meaning of this clause; Provided further that any ex-parte proceeding under this Act for assessment or re-assessment of tax, levy of penalty or interest on any person for any year, where no appeal has been preferred or where an appeal filed has been rejected, shall be deemed to be pending before the Sales Tax Authority for a limited purpose of this chapter.
2. (b) “Chairman” means the Chairman of the Settlement Commission;
3. (c) “Member” means a Member of the Settlement Commission and includes the Chairman;
4. (d) “Settlement Commission” means the Sales Tax Settlement Commission constituted under section 4B;
5. (e) “Sales Tax Authority” means a Sales Tax authority specified in sub-

section (1) of section 3.