Section 2(e) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(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;
