Definitions

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...., 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) "dispu....

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.... net wealth as is relatable to the disputed tax; (h) "direct tax enactment" means the Wealth-tax Act, 1957 or the Gift-tax Act, 1958 or the Income-tax Act, 1961 or the Interest-tax Act, 1974 or the Expenditure-tax Act, 1987; (i) "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; ....

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.... (x) importer as defined in clause (26) of section 2 of the Customs Act, 1962, (xi) any person against whom proceedings have been initiated and are pending under any direct tax enactment or indirect tax enactment; (l) "relevant Act" means an Act specified in the Schedule to this Scheme; (m) "tax arrear" means,- (i) in relation to direct tax enactment, the amou....

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....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 t....