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State of Rajasthan - Section

Section 5 in The Amnesty Scheme, 2009

5. Definitions.

- (i) "Tax" shall mean the tax as defined under the Acts as mentioned in clause (4).
(ii)"Disputed Tax" means the amount of tax, which is under dispute before any Court or forum mentioned above.
(iii)"Applicant" means a dealer/person, opting for the Amnesty Scheme by submitting an application to the Commissioner through the assessing authority/concerned authority.
(iv)"Department" means the Department of Commercial Taxes, Rajasthan.