Definitions

(1) In this Act, unless the context otherwise requires, - (a) "Appellate Authority" means the appellate authority as appointed under the provisions of the Jharkhand Value Added Tax Act, 2005. (b) "Assessee" means a person or employer by whom tax is payable under this Act (c) "Commissioner" for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act, 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act. (d) "Employee" means a person employed on salary or wages and includes:- (i) an employee of the Central Government or any State Government to whom the salary is paid either from the consolidated Fund of India or of a State or the Railway fund; (ii) a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where the body operates in any part of the State, even though its headquarters may be situated outside the State; (iii) a person in the service of a company whether incorporate or not, firm, State Government or the Central Government undertakings, Public Limited companies whether owned and controlled by the State or the Central Government, Boards, Local Authorities, corporations, Public or Private Ltd. companies or otherwise, Banks, Insurance Companies or all such organizations, societies, hotels, cooperative societies, foreign companies including joint ventures; who appoint person on payment of salary or wages and for this purpose also includes "self employment" or "self employed". (iv) any other person engaged in any employment of an employer, not covered by items(i) and (iii) above; (e) "Employer" in relation to an employee earning any salary or wages whether on regular basis or otherwise under him, means the person or the officer, who is responsible for the 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; (f) "Employment" means any person who holds any appointment, whether in State Government or the Central Government, undertakings and Public Limited companies whether owned and controlled by the State or the Central Government, Boards, Local Authorities, Public or Private Ltd. companies and otherwise, Banks, Insurance Companies or all such organizations, who appoint persons on payment of salary or wages and for this purpose also includes "self employment" or "self employed". (g) "Engaged", in relation to any profession, trade, calling or employment means: occupied fully or otherwise in such profession, trade, calling or employment: whether any pecuniary benefit or benefit of any nature whatsoever, actually accrues or not to a person, from such occupation. (h) "Government" means the State Government of Jharkhand; (i) "Local Authority" means and includes the - (a) Municipal Corporation (b) Municipality (c) Notified Area Committee (d) Cantonment Board (e) Town Board (f) Nagar Panchayat, or (g) Municipal Board Any other Local Authority or any Authority by whatever nomenclature called, constituted or continued under or in any law for the time being in force. (j) "Month" means a calendar month and in respect of a period or less than one month, shall be computed proportionately. (k) "Notification" means a notification published in the Official Gazette of the Government (l) "Person" means any person who is engaged in any profession, trade, calling or employment or transacts business; in the State of Jharkhand and includes a Hindu undivided family, firm, company, foreign company (s), corporation or other corporate body, any society including cooperative society (s), club or association, so engaged but does not include any person who earns wages on a casual basis: Explanation I : Every branch of a firm, company, foreign companies, corporation or other corporate body, any society, club or association shall be deemed to be a person whether its principal place of business is situated in the State or not; Explanation II : firm means: whether proprietorships or registered under the Indian Partnership Act, 1932, or not; Explanation III : A person shall be deemed to have exercised a profession, trade or calling or held an appointment within the State, if that person has an office or place of employment within the State. (m) "Prescribed" means as prescribed by rules made by the Government under this Act; (n) "Prescribed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, to exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed to carry out the functions, duties and powers: in order to carry out the purposes of this Act. (o) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March: (p) "Salary or Wages" includes pay, or wages, dearness allowances and all other remuneration received by any assessee 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 bonus in any form on any account or gratuity or pension; (q) "Schedule" means a schedule appended to this Act; (r) "State" means the State of Jharkhand (s) "Tax" means the tax on professions, trades, callings and employments payable under this Act (t) The expression "transacts business" shall be deemed to include the doing of acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining or transmitting orders or buying, making, manufacturing, exporting, importing, recovering, transmitting or otherwise dealing with goods; (u) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act 2005. (v) "Welfare Fund" means the "Jharkhand Welfare Fund"; as created by the State Government through a Notification published in the Official Gazette, for the purpose of the welfare of the schedule tribes, schedule castes and weaker sections of the State. (j) "Month" means a calendar month and in respect of a period or less than one month, shall be computed proportionately. (k) "Notification" means a notification published in the Official Gazette of the Government. (l) "Person" means any person who is engaged in any profession, trade, calling or employment or transacts business; in the State of Jharkhand and includes a Hindu undivided family, firm, company, foreign company (s), corporation or other corporate body, any society including co-operative society (s), club or association, so engaged but does not include any person who earns wages on a casual basis: Explanation I: Every branch of a firm, company, foreign companies, corporation or other corporate body, any society, club or association shall be deemed to be a person whether its principal place of business is situated in the State or not; Explanation II: firm means: whether proprietorships or registered under the Indian Partnership Act, 1932, or not; Explanation III: A person shall be deemed to have exercised a profession, trade or calling or held an appointment within the State, if that person has an office or place of employment within the State. (m) "Prescribed" means as prescribed by rules made by the Government under this Act; (n) "Prescribed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, to exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed to carry out the functions, duties and powers: in order to carry out the purposes of this Act. (o) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March; (p) "Salary or Wages" includes pay, or wages, dearness allowances and all other remuneration received by any assessee 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 bonus in any form on any account or gratuity or pension; (q) "Schedule" means a schedule appended to this Act; (r) "State" means the State of Jharkhand. (s) "Tax" means the tax on professions, trades, callings and employments payable under this Act. (t) The expression "transacts business" shall be deemed to include the doing of acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining or transmitting orders or buying, making, manufacturing, exporting, importing, recovering, transmitting or otherwise dealing with goods. (u) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act 2005. (v) "Welfare Fund" means the "Jharkhand Welfare Fund"; as created by the State Government through a Notification published in the Official Gazette, for the purpose of the welfare of the schedule tribes, schedule castes and weaker sections of the State. (w) "Year" means a financial year and in respect of a period of less than a year, shall be computed proportionately. Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Jharkhand Value Added Tax Act, 2005 and the Rules made thereunder.