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Section 1

[(ia) " corresponding law " means any law of any foreign country corresponding to any of the provisions of this Act or dealing with offences in that country corresponding to any of the scheduled offences;

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1 [(ia) " corresponding law " means any law of any foreign country corresponding to any of the provisions of this Act or dealing with offences in that country corresponding to any of the scheduled offences; (ib) " dealer " has the same meaning as assigned to it in clause (b) of section 2 of the Central Sales Tax Act, 1956 (74 of 1956);] (j) " Deputy Director " means a Deputy Director appointed under sub-section (1) of section 49; 2* * * * * (k) " Director " or " Additional Director " or " Joint Director " means a Director or Additional Director or Joint Director, as the case may be, appointed under sub-section (1) of section 49;