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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax Arrear definition clarifies scope and components under the Scheme, including orders, notices and liabilities.</h1> Section 92 defines key terms for the Scheme: the controlling Chapter reference, treatment of other defined terms, the designated authority as a notified official, 'person' as any party with pending tax arrears, and 'prescribed' as rules under the Scheme. It defines tax arrear to include service tax, cess, interest or penalty unpaid as of the Scheme's reference date where liability is evidenced by an order or by issuance of a demand or show cause notice on or before that date.

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