Amendment of section 2

In section 2 of the Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 (hereinafter referred to as the principal Act), (1) for clauses (d), (g) and (h) the following shall be substituted, namely:- (d) ‘person’ means any person who is engaged in any profession trade, calling or employment in Manipur, 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; (g) ‘Principal Officer’ means with reference to- (i) a Department of the State Government or the Central Government, the Head of Office or the Officer who is responsible for disbursement of such salary or wages; and (ii) a local authority, firm, company, corporation or other corporate body, society, club or association of persons, the Chairman, Secretary, Treasurer, Manager or Agent of such local authority, firm, company, corporation or other corporate body, society, club, or association of persons: (h) ‘total gross income’ means aggregate income derived from salary or wages earned by an employee of his employment, but shall not include overtime, local allowances, sumptuary allowances, medical allowances, rent allowances, conveyance, travelling or such other allowances of compensatory nature as may be specified by the State Government by notification in the official Gazette. (2) after clause (i), the following clause (j), (k) and (l) shall be inserted, namely.- (j) ‘employee’ means a person employed on salary or wages and includes,- (1) a Government servant receiving pay from the revenues of the Central Government or any State Government; (2) 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, whether the body operates in any part of the State, even though its headquarters may situate outside the State; and (j) ‘State Government’ means the State Government of Manipur. (k) (l) ‘tax’ means the tax leviable under this Act.