Section 2(l) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(l)"person" means any individual or association or bod}' of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co-operative society, a trust, a club, an institution, an agency, a corporation, a local authority and a Department of the Central or the State Governments, engaged actively or otherwise in any profession, trade, calling or employment in the State of Rajasthan, but does not include any person who earns wages on a casual basis;
