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Is Act and includes every person in respect of whom any proceedings under this Act have been taken for the assessment of tax payable by him; (2) "Assessing Authority" means any person appointed by the State Government or the Commissioner to perform all or any of the functions of assessing authority under this Act; (3) "Assessment Year" means a period of 12 months ending on March 31; (4) "Appellate Authority" means the authority to whom an appeal lies under section 51; (5) "Appellate Tribunal.

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