Definitions

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....he Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002) or the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995), whichever is relevant; (b) "declarant" means any person who makes a declaration under sub-clause (1) of clause 4; (c) "designated authority" means office....

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....(Delhi Act 13 of 2002) or the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995) for the period prior to 1st April, 2005, but not paid or partly paid till the 31st day of August, 2013 and calculated in accordance with sub-clause (4) of clause 3 of the scheme; and (iii) tax due and payable by a person who is liable to deduct tax at source under section 36A of t....

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....m "tax dues" shall also include tax dues relating to default(s) not covered in the notice of assessment or assessment order for the same tax period. Explanation.-3- This Scheme does not cover cases of notice of assessment of penalty issued under any of the relevant Acts and without having any relation to tax deficiency. (e) "tax" means tax dealt under Act(s) referred to in sub-clause (1)(a) ....