Section 2(f) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(f)"person" means any person who is engaged in any profession, trade, calling or employment in West Bengal; and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged, but dues not include any person who earns wages on a casual basis.
