- In this Act, unless the context otherwise requires,-(a)[ "Profession Tax Appellate Authority" means [an Appellant Authority, appointed under the Madhya Pradesh VAT Act 2002 (No. 20 of 2002) and/or authority appointed or authorised to hear appeals under section 107 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)] [Substituted by M.P. Act No. 21 of 2006.] as may, by notification, be authorised by the State Government to perform such functions of the Profession Tax Appellate Authority under this Act as may be specified in the said notification;](b)"Profession Tax Assessing Authority" means such officer not below the rank of [an Assistant Commercial tax Officer appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and /or a State Tax officer appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)] [Substituted 'an Assistant Commercial Tax Officer appointed under Section 3 of the Madhya Pradesh VAT Act 2002 (No. 20 of 2002)' by MP Act No. 3 of 2018, dated 8.1.2018.] [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by (C.G. Act No. 19 of 2006 for 'Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)], as may, by notification, be authorised by the State Government to perform such functions of the Profession Tax Assessing Authority under this Act as may be specified in the said notification;(c)"Employee" means a person employed on [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] and includes :-(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 Stale, even though its headquarters may be outside the State;(iii)a person engaged in any employment of tin employer not covered by items (i) and (ii) above.(d)"Employer" in relation to an employee earning any [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] on regular basis under him means the person or the officer who is responsible for disbursement of such [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] and includes the head of the office or an establishment as well as the manager or agent of the employer;(e)"income" means ;-(i)profits and gains;(ii)dividends and interests;(iii)the value of any benefit or perquisite, whether convertible into money or not, obtained from a company either by a director or a person who has a substantial interest in the company, and any sum paid by any such company in respect of any obligations, which, but for such payment would have been payable by the director or other person aforesaid, occurring or arising to a person within the State from any profession, trade or calling other than agriculture;(f)"Person" means any person who is engaged in any profession, trade, calling or employment in the State of Madhya Pradesh and includes a Hindi 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 casual basis;(g)"Previous year" means twelve months expiring on 31st March immediately preceding the year in respect of which assessment 4 is to be made;(h)[ "Salary or wages" includes pay, dearness allowance and all other remunerations including allowances received by any person on a 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 (No. 43 of 1961) but does not include bonus in any form and on any account, gratuity and pension;] [Substituted by M.P Act No. 8 of 1999.](i)"Schedule" means Schedule appended to this Act;[(i-a) "Service" shall have the same meaning as assigned to it in the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017);] [Substituted by M.P. Act No 20 of 2018.](j)"Tax" means tax payable under this Act;(k)"Year" means the financial year.
