(12)"urban worker" means a person,-(a)who does not reside in a village; and(b)whose family on the date of commencement of this Act, does not hold any immovable property; and(c)whose principal source of livelihood is manual labour (including the practice of any craft) either by himself or by the members of his family; and includes a rickshaw puller or scavenger, but docs not include a person who-(i)has in both the financial years ending on March 31, 1975 and March 31, 1976 been assessed to income-tax under the Income Tax Act, 1961; or(ii)has in both financial years ending on march 31, 1975 and March 31, 1976 been assessed to sales tax under the U.P. Sales Tax Act, 1948 or under the Central Sales Tax Act, 1956;
