Definitions.—In this Act, unless the context otherwise requires,--

2) Definitions.—In this Act, unless the context otherwise requires,-- a) “Assessee”, in relation to any scheduled Act, means an assessee as defined in that Act or a person who is liable to pay any Government dues under that Act; b) “Government dues”, in relation to any scheduled Act, means any tax, penalty, fine, interest, or any other sum payable to the Government by an assessee under that Act and shall include the surcharge on profession tax levied under section 4 of the Kerala Surcharge on Taxes Act, 1957 (11 of 1957); c) “scheduled Act” means an Act specified in the Schedule; d) “taxing authority”, in relation to any scheduled Act, means an officer (by whatever name called) empowered to serve upon an assessee a notice of demand in respect of any Government dues under that Act.