Section 2(1)(b) in Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011
(b)"arrears of tax, penalty or interest" means-(i)tax including additional sales tax, surcharge, additional surcharge and central sales tax, payable by an applicant upon assessment under the relevant Act; or(ii)penalty payable by an applicant under the relevant Act; or(iii)interest payable by an applicant under the relevant Act,