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(i) section 7 or 8 of the Finance Act, 1968,

(i) section 7 or 8 of the Finance Act, 1968,

(i) section 7 or 8 of the Finance Act, 1968,

(ii) section 17 of the Finance Act, 1970, and the regulations made thereunder, or

(ii) section 17 of the Finance Act, 1970, and the regulations made thereunder, or

“inspector” means an inspector of taxes appointed under section 161 of the Income Tax Act, 1967;

“inspector” means an inspector of taxes appointed under section 161 of the Income Tax Act, 1967;

(iii) section 22 or 23 of the Value-Added Tax Act, 1972,

(iii) section 22 or 23 of the Value-Added Tax Act, 1972,

(iii) section 22 or 23 of the Value-Added Tax Act, 1972,

“arrears of tax”, subject to section 2 (5) (a), has the meaning assigned to it by section 3 (2);

“the declared amounts” has the meaning assigned to it by section 2 (3) (a) (iii);

“relevant tax” has the meaning assigned to it by section 2 (2);

“settlement amount” has the meaning assigned to it by section 2 (3) (b);

“the specified provisions” means any provision of the Acts (within the meaning of section 2 or 3, as the case may be) pursuant to which a person may be liable—

(b) References in this Act to tax (within the meaning of section 2 or 3, as the case may be) being due and payable by a person include references to such tax which would have been due and payable by him if any return, statement or declaration (being a return, statement or declaration, as the case may be, which should have, but had not, been made by him in accordance with any provision of the Acts (within the aforesaid meaning)) had been so made and if that tax had been contained in an assessment made on the person or in an estimate issued to the person.

“arrears of tax”, subject to section 2 (5) (a), has the meaning assigned to it by section 3 (2);

“the specified provisions” means any provision of the Acts (within the meaning of section 2 or 3, as the case may be) pursuant to which a person may be liable—

(b) References in this Act to tax (within the meaning of section 2 or 3, as the case may be) being due and payable by a person include references to such tax which would have been due and payable by him if any return, statement or declaration (being a return, statement or declaration, as the case may be, which should have, but had not, been made by him in accordance with any provision of the Acts (within the aforesaid meaning)) had been so made and if that tax had been contained in an assessment made on the person or in an estimate issued to the person.

“Chief Special Collector” has the meaning assigned to it by section 7 (3);