Definitions
Definitions.
87. In this Scheme, unless the context otherwise requires,—
(a) "declarant" means a person making a declaration under section 88;
(b) "designated authority" means,—
(i) where the tax arrear is under any direct tax enactment, an officer not below the rank of Commissioner of Income-tax and notified by the Chief Commissioner for the purposes of this Scheme,
(ii) where the tax arrear payable is under any indirect tax enactment, an officer not below the rank of Commissioner of Customs or the Commissioner of Central Excise and notified by the Chief Commissioner for the purposes of this Scheme;
(c) "disputed chargeable expenditure", in relation to an assessment year, means the whole or so much of the chargeable expenditure as is relatable to the disputed tax;
{d) "disputed chargeable interest", in relation to an assessment year, means the whole or so much of the chargeable interest as is relatable to the disputed tax;
(e) "disputed income", in relation to an assessment year, means the whole or si. much of the total income as is relatable to the disputed tax;
(/) "disputed tax" means the total tax determined and payable, in respect of an assessment year under any direct tax enactment but which remains unpaid as on the date of making the declaration under section 88;
(g) "disputed wealth", in relation to an assessment year, means the whole or so much of the net wealth as is relatable to the disputed tax;
(h) "direct tax enactment" means the Wealth-tax Act, 1957 (27 of 1957) or the Gift-tax Act, 1958 (18 of 1958) or the Income-tax Act, 1961 (43 of 1961) or the Interest-tax Act, 1974 (45 of 1974) or the Expenditure-tax Act, 1987 (35 of 1987);
(z) "disputed value of gift", in relation to an assessment year, means the whole or so much of the value of gift as is relatable to the disputed tax;
(/) "indirect tax enactment" means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff Act, 1985 (5 of 1986) or the relevant Act and includes the rules or regulations made under such enactment;
(k) "person" includes—
(i) an individual,
(ii) a Hindu undivided family,
(Hi) a company,
(zv) a firm,
(v) an association of persons or a body of individuals, whether incorporated or not,
(vz) a local authority,
(vz'z) every artificial juridical person, not falling within any of the preceding sub-clauses;
(vz'z'z) assessee, as defined in rule 2 of the Central Excise Rules, 1944 (1 of 1944);
(ix) exporter as defined in clause (20) of section 2 of the Customs Act, 1962 (52 of 1962);
(x) importer as defined in clause (26) of section 2 of the Customs Act, 1962 (52 of 1962);
(xi) any person against whom proceedings have been initiated and are pending under any direct tax enactment or indirect tax enactment;
(I) "relevant Act" means an Act specified in the Schedule to this Scheme;
(m) "tax arrear" means,—
(i) in relation to direct tax enactment, the amount of tax, penalty or interest determined on or before the 31 st day of March, 1998 under that enactment in respect of an assessment year as modified in consequence of giving effect to an appellate order but remaining unpaid on the date of declaration;
(ii) in relation to indirect tax enactment,—
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the amount of duties (including drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty determined as due or payable under that enactment as on the 31 st day of March, 1998 but remaining unpaid as on the date of making a declaration under section 88; or
(b) the amount of duties (including drawback of duty, credit of duly or any amount representing duty), cesses, interest, fine or penalty which constitutes the subject-matter of a demand notice or a show-cause notice issued on or before the 31st day of March, 1998 under that enactment but remaining unpaid on the date of making a declaration under section 88,
but does not include any demand relating to erroneous refund and where a show-cause notice is issued to the declarant in respect of seizure of goods and demand of duties, the tax arrear shall not include the duties on such seized goods where such duties on the seized goods have not been quantified.
Explanation.—Where a declarant has already paid either voluntarily or under protest, any amount of duties, cesses, interest, fine or penalty specified in this sub-clause, on or before the date of making a declaration by him under section 88 which includes any deposit made by him pending any appeal or in pursuance of a court order in relation to such duties, cesses, interest, fine or penalty, such payment shall not be deemed to be the amount unpaid for the purposes of determining tax arrear under this sub-clause;
(n) all other words and expressions used and not defined in this Scheme but defined in any direct tax enactment or indirect tax enactment shall have the meanings respectively assigned to them in those enactments.