In this Act, unless the context otherwise requires,--
(a) "assessee", in relation to--
(i) the Excess Profits Tax Act, 1940 (15 of 1940), or the Business Profits Tax Act, 1947 (21 of 1947), means a person by whom the tax or any other sum is payable under that Act;
(ii) the Estate Duty Act, 1953 (34 of 1953), means a person accountable or an accountable person as defined in that Act;
(iii) any other scheduled Act, means an assessee as defined in that Act;
(b) "Government dues", in relation to any scheduled Act, means any tax, duty, penalty, fine, interest, annuity deposit or any other sum payable to the Government by an assessee under that Act;
(c) "scheduled Act" means an Act specified in the Schedule;
(d) "Taxing Authority", in relation to any scheduled Act, means an officer (by whatever name called) empowered to serve upon an assessee a notice of demand in respect of any Government dues under that Act;
(e) "Tax Recovery Officer", in relation to any scheduled Act, means a Tax Recovery Officer as defined in that Act and where there is no such definition, means an officer (by whatever name called) to whom a certificate for the recovery of arrears of Government dues may be issued under that Act.