Definitions.

In this Act, unless the context otherwise requires,- (a) 'Inspector' means any officer of the Government appointed as Inspector by notification under section 4 of this Act; (b) 'notification' means a notification published in the Official Gazette; (c) 'person' includes company, firm and association of persons whether registered or not; (d) 'tax' means a tax payable under Taxation Laws in force in the State of Sikkim; (e) 'Tax due' means tax assessed as per the procedure laid down under the concerned law; (f) 'Taxation Laws' means all laws dealing with levy of tax in force in the State of Sikkim.