Definitions

2.

1. (1) In this Act, unless the context otherwise requires,
   • (a) "appellate authority" means the appellate authority specified in section 8;
   • (b) "applicant" means a person, who is liable to pay old arrears under the relevant Acts and also includes a person willing to settle the amount of old arrears of any other person, who desires to avail the benefit of settlement by complying with the conditions under this Act;
   • (c) "commissioner" means the Commissioner of Commercial Tax appointed under Section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002);
   • (d) "competent authorities" means the competent authorities specified in sub-section
2. (2) of Section 3;
   • (e) "old arrears" means,
     • (i) tax, by whatever name called, under any of the relevant Act;
     • (ii) interest payable under relevant Act;
     • (iii) penalty imposed under relevant Act, in respect of any stautory order for which settlement is desired, pertaining to any order of assessment and/or penalty for any period ending on or before 31st March, 2012 which is due for payment as on the date of filing application under sub-section
3. (1) of Section 5: Provided that "old arrears" shall not include any demand created by any statutory order in result of any action taken under Section 55 or 57 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and any arrears related to deferment of tax schemes, issued by the State Government under the relevant Acts from time to time;
   • (f) "order of settlement" means an order issued under this Act in respect of settlement of amount of old arrears under any of the relevant Act;
   • (g) "relevant Acts" means,
     • (i) the Madhya Pradesh General Sales Tax Act, 1958 (repealed);
     • (ii) the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) (repealed);
     • (iii) the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002);
     • (iv) the Central Sales Tax Act, 1956 (No. 74 of 1956); and includes the rules made or notifications issued thereunder;
   • (h) "settlement amount" means the amount of old arrears to be paid by the applicant along with his application for the settlement;
     • (i) "statutory order" means an order passed under the relevant Act, raising demand of tax and/or interest and/or penalty payable;
4. (2) The words and expressions used in this Act, but not defined shall have the same meaning as assigned to them under the relevant Act.