Section 2: In this Act, unless the context otherwise requires—

[Margin: Cap. 273.] "Commissioner" means the Commissioner charged with the administration of the Income Tax Act and includes [illegible] Deputy Commissioner or an Assistant Commissioner of Income Tax; "Income tax" includes surtax; "income tax clearance certificate" means a certificate by the Commissioner certifying that no tax is due from the person to whom the certificate is issued or that satisfactory arrangements have been made for the payment of tax due; "Minister" means the Minister for the time being charged with responsibility for matters relating to finance. [Margin: Departing person to obtain income tax clearance certificate.]