Definitions

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..... der 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 imposed on it within the stipulated time despite the demand notice du .....

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..... ointed 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 and defined in clause (44) of section 2 of the Income-tax Act, 1961 (43 of 1961); (2) Words and expressions used but not defined in these regulation .....

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