Definitions

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....Commission of India established under sub-section (1) of section 7 of the Act; (c) "demand notice" means a notice issued by the Commission to an enterprise from whom any penalty is recoverable under the Act; (d) "enterprise" means enterprise as defined in clause (h) of section 2 of the Act; (e) "enterprise in default" means an enterprise which has not paid the penalty im....

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....or the 'enterprise in default' as the case may be, as defined under these regulations; (k) "Secretary" means the Secretary appointed under sub-section (1) of section 17 of the Act and includes an officer of the Commission authorised by it to function as Secretary; (l) "Tax Recovery Officer" means the Tax Recovery Officer as referred to in Explanation 2 to section 39 of the Act an....