(1) In this Act, unless the context otherwise requires,-
(a)"Applicant" means a dealer, a proprie>;or, a hotelier, an ow11er or an assessee as defined in the relevant Act and includes legal heirs, successors, assignees or nominees of r,uch dealer, proprietor, hotelier, owner or an assessee;
(b) "Long outstanding dues of arrear tax, penalty and interest" means unpaid amounts as on the date of coming into force of this Act on account of tax, interest and penalty by an applicant as per ~tatutory orders under any provision of the relevant Acts passed en or before 31st March, 1999 or by such later date as the State Government may, by notification in the Offkial Gazette, specify from time to time and also includes further calculable interest on the involved principal amounts upto the date of application within the meaning of section 5 of this Act;
(c) "prescribed" means prescribed by rules made thereunder;
• ../ ..
__ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 943 5 .
Designated Authority.
Eligibility conditions.
Application for waiver.
Procedure for app!k..ation.
(d) "Relevant Acts" means any one or more of the following Acts, namely:-
(i) the Assam General Sales Tax Act, 1993, (Assam Act No.
XII of 1993);
(ii) the Central Sales Tax Act, 1956. (Centra! Act 74of1956);
(iii) foe Assam Amusements and Betting Tax Act, 1939, (Assam Act No. VI of 1939); ,
(iv) the Assam Tax onLuxw:ies (Hotels ancl Lodging Houses) Act, 1989, (Assam Act No. V of 1989;);
(v) foe Assam Taxation (On Luxmies) Act, 1997 (Assam Act No. VI11of1997);
(vi) the Assam Taxation (On Specified Lands) Act,. 1990, (Assam Act No. XII of 1990);
(vii) the Assam Agricultural hlcome Tax Act., 1939, (Assam Act No. IX of 1939);
(viii) the repealed Acts as mentioned in sub-section ( l } of Section 74 of the Assam General Sales Tax Act, 1993, (Assam Act No. Xll of 1993 ) .
{2) Unless there is ·anything repugnant in th~ subject or contexts, all expressions used in this Act, which are not defined in this Act but defined in the reievant Acts, or used in the relevant Acts, shaH have the meanings respectively ii.ssigned to them in the relevant Acts.
3. The Senior Superintendents of Taxes or the Superinti:ndents of Taxes or the Agricultural Inoomc Tax Officers exercising jurisdiction over an applicant at the commencement of this Act shall be the Designated Authority for the purpose of receiving and disposing an application 1ulder section 5 of the Act.
4. Subject to other provisi~ns of this Act, an applicant shall be eligible to make an application unde-.r this Act for all bis outstandin!; du<'..s in respect of amounts assessed or levied against him on or before 31. 03 .1999 but not lying in dispute before any statutory fon1n1 or the Gauhati High Court or the Supreme Court of India as on the date of application under the Act.