"Assessee" means a person by whom any 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
(b) every person who is deemed to be an assessee under any provision of this Act ;
(c) every person who is deemed to be an assessee in default under any provision of this Act
Every ‘assessee is a ‘person’ but every ‘person’ may not be an ‘assessee’.

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