Section 2(1) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(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.
