Section 2(1) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(1)In this Act, unless the context otherwise requires, -(a)"arrear tax, penalty or interest in dispute" means, -(i)tax, by whatever name called, payable by an assessee upon assessment under the relevant Act, or(A)as determined for delayed payment or non-payment of tax before assessment; or(B)as accrued in respect of non-payment of tax or short payment of tax after assessment,(ii)penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or(iii)interest payable an assessee under the relevant Act, -which, as the case may be, is in dispute in any appeal or revision pending before the appellate authority or revisional authority on the [30th day of September, 2016] [Substituted by Act No. 11 of 2016, dated 30.12.2016.] under the relevant Act.Explanation. - For the purposes of this Act, the interest referred to in item (B) of sub-clause (iii) shall be deemed be an arrear interest in dispute;(b)"applicant" means "dealer", an "occupier of a jute mill" or a "shipper of jute" as defined in the relevant Act, and includes legal heir, successor, assignee or nominee of such dealer, occupier of a jute mill or a shipper of jute where the business of such dealer, occupier of a jute mill or shipper of jute has ceased to exist or has been discontinued prior to the date of coming into force of this Act, but does not include such dealer, occupier of a jute mill or shipper of jute, if any proceeding for prosecution has been instituted against him for any offence punishable under any of the provisions of the relevant Act;(c)"designated authority" means the authority appointed under section 3;(d)"prescribed" means prescribed by rules made under this Act;(e)"relevant Act" means -(i)the West Bengal Sales Tax Act, 1994,(ii)any of the Acts referred to in sub-section (1) of section 106 of the West Bengal Sales Tax Act, 1994, or(iii)the Central Sales Tax Act, 1956,and includes the rules made, or notification issued, under the Act referred to in sub-clause (i), sub-clause (ii) or sub-clause (iii).
