Section 2 in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"assessee" means a person or employer by whom tax is payable under this Act;(b)"assessing authority" means a [Deputy Commissioner of Profession Tax, Assistant Commissioner of Profession Tax] [Substituted by Act 11 of 1993 w.e.f. 1.4.1993] or [Profession Tax Officer] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] or any other officer authorised by the State Government in this behalf to make any assessment by or under this Act;(c)"Bangalore Urban Agglomeration" means the area specified as such in Schedule I to the Urban Land (Ceiling and Regulation) Act, 1976 (Central Act 33 of 1976);(d)"Commissioner" means the Commissioner of Profession Tax appointed under section 14 and includes a [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Profession Tax (if any) appointed under that section:(e)["Joint Commissioner"] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] means any person appointed to be a [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of Profession Tax under section 14;(f)"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 the disbursement of such salary or wages and includes the head of the office or any establishment as well as the manager or agent of the employer;(g)"month means a calender month;(h)"person" means any person who is engaged in any profession, trade, calling or employment in the State of Karnataka 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;[Explanation. [Inserted by Act 7 of 2003 w.e.f. 1.4.2003] - Every branch of a firm, company, corporation or other corporate body, any society, club or association whall be deemed to be a person.](i)"profession tax" or "tax" means a tax leviable under the provisions of this Act;(j)[ 'salary' or 'wage' includes pay or wage, dearness allowance and all other remunerations received or receivable by any person including any amount received by way of arrears of salary or bonus by whatever name called 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. [Substituted by Act 15 of 1989 w.e.f. 1.4.1987]Explanation. - (i) Where 'bonus' by whatever name called is received in part or full, then such bonus shall be spread over for twelve months of the year or to such number of months the bonus relates for purposes of computation of 'Salary' or 'Wage' for such months.(ii)Where arrears of salary is received in part or full, then such arrears shall be spread over for the relevant months for which it relates for purposes of computation of 'Salary' or 'Wage' for such months.](k)"Schedule" means the Schedule appended to this Act;(l)"Tribunal" means the Karnataka Appellate Tribunal constituted under the Karnataka Appellate Tribunal Act, 1976 (Karnataka Act 10 of 1976);(m)"year" means the year commencing on the first day of April.
