Section 2 in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
2. Definitions.
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Odisha Sales Tax (Settlement of Arrears) Act, 2011;(b)"Assessment year" means the year defined under Clause (k) of Section 2 of the Odisha Sales Tax Act, 1947;(c)"Commissioner" means the Commissioner of Sales Tax appointed under subsection (1) of Section 3 of the Odisha Value Added Tax Act; and(d)"Form" means a form appended to these rules.(2)The words and expressions used in these rules and not defined but defined in the Act, shall have the same meanings as defined in the Act, and in the 'relevant Act referred to in Section 2(e) of the Act.
