Section 2: Definition

(1) In this Act, unless the context otherwise requires,- (a) "applicant" means a dealer as defined in the relevant Act; (b) "arrears of tax, penalty or interest" means- (i) tax including additional sales tax, surcharge, additional surcharge and central sales tax, payable by an applicant upon assessment under the relevant Act; or (ii) penalty payable by an applicant under the relevant Act; or (iii) interest payable by an applicant under the relevant Act, as the case may be, pertaining to the assessment years upto 2006-2007 for which assessment has been made prior to the 1st day of August 2011 under the relevant Act, and pending collection on the date of filing of application under this Act; (c) "designated authority" means an authority appointed under section 3; (d) "Government" means the State Government; (e) "relevant Act" means,- (i) the repealed Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959); (ii) the repealed Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act 24 of 1971); (iii) the repealed Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970); (iv) the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and includes the rules made or notifications issued thereunder. (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.