(1) The provisions of this Act shall apply to,-
(i) the disputed taxes including additional tax, surcharge, turnover tax, penalty, interest which are due as on 31st March, 2001;
(ii) cases where the amount involved is rupees One Crore and below per each year of assessment as on 31st March, 2001 under the relevant Acts referred to in section 2;
(iii) an assessment order, revision order, reassessment order, penalty and interest order passed upto 31st March, 2001 and cases relating to such orders pending before various appellate and revisional authorities. In case of revision, the revision notice or order must have been served on or before 31st March, 2001. A dealer who is in receipt of any show-cause notice prior to 31st March, 2001 pending final proceeding can also apply.
(2) The provisions of this Act shall apply to all registered dealers under the Telangana General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956; as well as to unregistered dealers.
(3) For settlement of disputes under this Act, each year of assessment shall be a distinct unit.