47B. Definitions.-

In this Chapter, unless the context otherwise requires,-

(i)  "associate member" means an associate member appointed under the proviso to sub-section (3) of section 47A;

(ii) "case" means any proceedings under section 11, 36, 37A, 45, 45A, 46 and 47 or the rules which may be pending on the date of making the 'application under sub-section (1) of section 47D:

Provided that where any application for review, appeal or reference has been filed after the period of limitation and which has not been admitted, such appeal, application for revision or reference, shall not be deemed to be a proceeding pending within the meaning of this clause;

(iii) "Chairman" means the senior most member of the Commission to be appointed by the Federal Government as the Chairman of the Commission.

(iv) "Commission" means the Indirect Taxes Settlement Commission appointed under section 47A; and

(v)  "member" means a member of the Commission, and includes the Chairman thereof.