Section 2(1) in Orissa, Sales Tax (Settlement of Arrears) Act, 2011
(1)In this Act, unless the context otherwise requires,-(a)"applicant" means a dealer as defined in the relevant Act;(b)"arrears of tax, penalty or interest" means -(i)tax including additional sales tax and surcharge, 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, as the case may be, for which assessment has been made prior to the 1st day of April, 2008 under the relevant Act, and pending collection on the date of filing of application under this Act;(c)"designated authority" means an authority appointed under section 3;(d)"Government" means the Government of Orissa;(e)"relevant Act" means,-(i)the repealed Orissa Sales Tax Act, 1947; (Orissa Act 14 of 1947.) and(ii)the repealed Orissa Additional Sales Tax Act, 1975. (Orissa Act 24 of 1975).
