Definitions

In this Act, unless the context otherwise requires,- (a) "Commissioner" means the Commissioner of Profession Tax appointed under section 12, and includes an Additional Commissioner of Profession Tax (if any) appointed under that section; (aa) "Designated Authority" means, - (i) a Municipality as constituted under Dadra and Nagar Haveli and Daman and Diu Municipal Council Regulation, 2004; (ii) a Village Panchayat or District Panchayat constituted under Dadra and Nagar Haveli and Daman and Diu Panchayat Regulation, 2012; Or as the case may be, the Union territory Administration, or any officer authorized to exercise the power of Municipality or Village Panchayat or the District Panchayat when the same is either dissolved or is not in existence. (b) "employer", in relation to an employee earning any salary or wages on a regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer; (c) "month" means a month reckoned according to the British calendar; (d) "person" means any person who is engaged in any profession, trade, calling or employment on the Union territory of Dadra and Nagar Haveli and Daman and Diu and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis; Explanation.- Every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person and a separate assessee for the purpose of levy of tax under this Act; (e) "prescribed" means prescribed by rules made under this Act; (ee) "prescribed authority" means an officer appointed under sub-section (1) of section 12; (f) "profession tax" or "tax" means the tax on professions, trades, callings and employments levied under this Act; (g) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites, and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961 (43 of 1961), but does not include any form of bonus or gratuity; (h) "Schedule" means a Schedule appended to this Act; (i) "Tribunal" means the Administrative Tribunal as may be or have been notified for various districts by the UT Administration; (j) "year" means the financial year.