THE GIFT-TAX ACT, 1958

Definitions.

2. In this Act, unless the context otherwise requires,—

          (i )  [***]

       [( ii)  "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act;

        (iii )  "assessee" means a person by whom gift-tax or any other sum of money is payable under this Act, and includes—

     (a)  every person in respect of whom any proceeding under this Act has been taken for the determination of gift-tax payable by him or by any other person or the amount of refund due to him or such other person;

     (b)  every person who is deemed to be an assessee under this Act;

      (c)  every person who is deemed to be an assessee in default under this Act;

    [( iiia)  "Assessing Officer" means the Assistant Commissioner [or Deputy Commissioner] or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of the Income-tax Act which apply for the purposes of gift-tax under section 7 of this Act, and also the [Joint] Commissioner who is directed under clause (b) of sub-section (4) of the said section 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the Assessing Officer under that Act;]

         (iv )  "assessment" includes reassessment;

       (iva)  "assessment year" means the period of twelve months commencing on the 1st day of April every year;]

          (v )  "Board" means the [Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)];

     [( va)  "charitable purpose" includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility [***];]

         (vi )