Section 2 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
2. Definitions.
- In this Act, unless the context otherwise requires -(a)"Commissioner" means the Commissioner of Profession Tax appointed under section 12, and includes [the Special Commissioner of Profession Tax and] [These words were inserted by Maharashtra 8 of 2012, Section 5 (w.e.f. 1-5-2012).] an Additional Commissioner of Profession Tax (if any) appointed under that section;(b)"corporation area" means an area within the limits of a municipal corporation constituted under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporations Act, 1949 or the City of Nagpur Corporation Act, 1948;(ba)[ "employee" means a person employed on salary or wages, and includes - [Clause (ba) was inserted by Maharashtra 21 of 1976, Section 2(a), (w.e.f. 1-11-1976).](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 though its headquarters may be outside the State;(iii)a person engaged in any employment of an 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 salary or wages and includes the head of the office of any establishment as well as the manager or agent of the employer; the person or the officer who is responsible for paying salary or wages of the employee. It includes the head of the office of any establishment and that of the employer. The purpose of this definition is to fix the responsibility to deduct the professional tax from the employee's salary and pay to the Government.[ca) "engaged", in relation to any profession, trade, calling or employment, means occupied fully or otherwise in such profession, trade, calling or employment, whether any pecuniary benefit or benefit of any nature whatsoever; actually accrues or not to a person from such occupation;] [Clause (ca) shall be deemed to have been inserted with effect from the 3rd July 1986 by Maharashtra 24 of 1990, Section 20.](d)"month" means a month reckoned according to the British calendar;(e)"person" means any person who is engaged [actively or otherwise] [These words were inserted by Maharashtra 25 of 1936, Section 2.] in any profession, trade, calling or employment in the State of Maharashtra 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;(f)"prescribed" means prescribed by the rules made under this Act;(g)"profession tax" or "tax" means the tax on professions, trades, callings and employments levied under this Act;(h)"salary" or "wages" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of salary, as defined in section 17 of the Income-Tax Act, 1961 [but does not include bonus in any form and on any account or gratuity] [These words were added by Maharashtra 21 of 1976, Section 2(b).];(i)"Schedule" means a Schedule appended to this Act;(j)[ "Tribunal" means the Maharashtra Sales Tax Tribunal constituted under section 11 of the Maharashtra Value Added Tax Act, 2002 and discharging the functions of the Tribunal assigned to it by or under this Act;] [Clause (j) shall be deemed to have been substituted with effect from the 1st April, 2005 by Maharashtra 32 of 2006 Section 2.](k)"year" means the financial year.
