Definitions

In this Act, unless the context otherwise requires,— (a) “Commissioner” means the Commissioner of Profession Tax appointed under Section 12 ; (b) “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 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 through it head quarters may be outside the State ; (iii) a person engaged in any employment of any employer, not covered by items (i) and (ii) above ; (c) “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 salay or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer ; (d) “month” means a month reckoned according to the English calendar ; (e) “notification” means a notification publishtd in the Office Gazette; (f) “person” means any person who is engaged in any profession, trade, calling or employment in Tripura and includes a Hindu undivided family, firm, company, corporation or other corporate body, and society, club or association, so engaged, but does not include any person who earns wages on a casual basis; (g) “prescribed” means prescribed by rules made under this Act; (h) “prescribed authority” means the authority that may be appointed by the State Government by notification for any of the purposes of the Act; (i) “profession tax” means the tax on professions, trades, callings and employments levied under this Act; (j) “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, as defined in section 17 of the Income-tax Act, 1961 (43 of 1961); (k) “tax” means the profession tax ; (l) “year” means a financial year.