Definitions

In this Act, unless the context otherwise requires,-

1. (1) "employer" in relation to an employee earning any salary on a regular basis under him means, the person or the officer who is responsible for disbursement of such salary and includes the head of the office or any establishment as well as the manager or agent of the employer;
2. (2) "employee" means a person employed on salary and includes,-
   • (a) a Government servant receiving pay from the revenues of the Central Government or State Government:
   • (b) 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 such body operates within the jurisdiction of a local authority even though its headquarters may be outside that local authority; and
   • (c) a person engaged in any employment by an employer, not covered by sub-clauses
   • (a) and (b);
3. (3) "executive authority" means the Commissioner or other functionary of the local authority concerned, who is vested with the general executive power under the Madras City Municipal Corporation Act, 1919, the Madurai City Municipal Corporation Act, 1971, the Coimbatore City Municipal Corporation Act, 1981 or under any law for the time being in force, of any other Municipal Corporation, or under the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Panchayats Act, 1958, the Mettur Township Act, 1940, the Courtallam Township Act, 1954, or the Bhavani Sagar Township Act, 1954 and includes any functionary who is vested with the general executive powers of a township constituted under the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Panchayats Act, 1958;
4. (4) "local authority" means-
   • (a) the Municipal Corporations of Madras, Madurai, Coimbatore or any Municipal Corporation constituted under any law for the time being in force;
   • (b) the Municipality constituted under the Tamil Nadu District Municipalities Act, 1920; or
   • (c) a panchayat constituted under the Tamil Nadu Panchayats Act, 1958; or
   • (d) a township committee constituted under the Tamil Nadu District Municipalities Act, 1920, the Courtallam Township Act, 1954 or the Bhavani Sagar Township Act, 1954 or the Tamil Nadu Panchayats Act, 1958;
5. (5) "month" means a calendar month;
6. (6) "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu 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 employed on a casual basis;
7. (7) "salary" includes pay or wage, dearness allowance and all other remuneration received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary as in any form or gratuity;
8. (8) "Schedule" means the Schedule appended to this Act;
9. (9) "tax" means the tax on profession, trade, calling and employment levied under this Act;
10. (10) "year" means the financial year;