Definitions.

In this Act, unless the context otherwise requires,– (a) “Appellate Authority” means, the Appellate Assistant Commissioner appointed under the Puducherry Value Added Tax Act, 2007 or the erstwhile Pondicherry General Sales Tax Act, 1967; (b) “applicant” means, a dealer as defined in the relevant Act who is liable to pay arrears of tax, penalty and interest, levied or imposed under the relevant Act and who desires to avail the benefit of settlement, by complying with the conditions, under this Act; (c) “arrears of tax, penalty and interest” respectively, means– (i) tax payable by an applicant under the relevant Act; (ii) penalty payable by an applicant under the relevant Act, other than sub-clause (iii) of this clause. (iii) penalty payable by an applicant under sub-section (3) of section 27 of the Pondicherry General Sales Tax Act, 1967 or section 24A of the Puducherry Value Added Tax Act, 2007. (d) “assessing authority" means, an assessing officer who has jurisdiction over the applicant under the Puducherry Value Added Tax Act, 2007 or Pondicherry General Sales Tax Act, 1967 and includes an officer authorized by the Commissioner in this behalf under the relevant Act; (e) “Commissioner” means, any person appointed as the Commissioner of State Tax under section 3 of the Puducherry Goods and Services Tax Act, 2017 and includes the Commissioner of Commercial Taxes appointed under section 3 of the Puducherry Value Added Tax Act, 2007; (f) “Government” means, the Government of Puducherry; (g) “Relevant Act” means, the following Acts:– (i) the Central Sales Tax Act, 1956; (ii) the repealed Pondicherry General Sales Tax Act, 1967; (iii) the Puducherry Value Added Tax Act, 2007. (h) “Revisional Authority” means, the authority conferred with special powers or powers of revision under section 35 or 36 or 37 of the Pondicherry General Sales Tax Act, 1967 or under section 45 or 46 of the Puducherry Value Added Tax Act, 2007, as the case may be. (i) “Tribunal” means, the Pondicherry Sales Tax Appellate Tribunal. (2) Unless there is anything repugnant to the subject or context, all expressions used in this Act, which are not defined, shall have the same meaning as defined or used in the relevant Act.