Section 2(b) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(b)"employee" means a person employed on salary on wages, 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 State, even though its headquarters may be outside the State;(iii)a person engaged in any employment of an employer, not covered by items (i) and (ii) above;
