Section 2(a) in The Taxation Laws (Continuation And Validation Of Recovery Proceedings) Act, 1964
(a)"assessee", in relation to -(i)the Excess Profits Tax Act, 1940 (15 of 1940), or the Business Profits Tax Act, 1947(21 of 1947), means a person by whom the tax or any other sum is payable under that Act;(ii)the Estate Duty Act, 1953 (34 of 1953), means a person accountable or an accountable person as defined in that Act;(iii)any other scheduled Act, means as assessee as defined in that Act;
