Definitions

In this Act, unless the context otherwise requires;- (a) “Act” means the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006; (b) “appointed day” means the date on which this Act comes into force; (c) “Commissioner” means the Commissioner of Profession Tax appointed under section 3 of the Act ; (d) “employee” means a person employed on salary or wages and includes- (i) a Government servant receiving pay from the revenues of the Central Government or any State Government; (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, any authority or corporation, established by or under any statute, where the body or authority or corporation operates in the State of Sikkim, even though the headquarters may be outside the State;(iii) a person engaged in any employment of an employer, not covered by clauses (i) and (ii) above; (e) “employer” in relation to an employee earning any salary or wages on 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;(f) (f) “month” means a month reckoned according to the British calendar; (g) “notification” means a notification published in Official Gazette; (h) “person” means any person who is engaged in any profession, trade, calling or employment in the State of Sikkim, 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; (i) “prescribed” means prescribed by rules made under this Act; (j) “prescribed authority” means the authority that may be appointed under and for any of the purposes of this Act; (k) “profession tax” means the tax on professions, trades, callings and employments levied under this Act; (l) “quarter” means a period of three months commencing from 1st April, 1st July, 1st October and 1st January; (m) “salary” or “wage” includes pay, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites, and profits in lieu of salary, but does not include any form of bonus or gratuity; (n) “Schedule” means the Schedule appended to this Act; (o) “State Government” means the Government of Sikkim; (p) “tax” means the profession tax; (q) “year” means the financial year beginning from 1st April and ending on 31st March.