Section 2(b) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(b)"corporation area" means an area within the limits of a municipal corporation constituted under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporations Act, 1949 or the City of Nagpur Corporation Act, 1948;(ba)[ "employee" means a person employed on salary or wages, and includes - [Clause (ba) was inserted by Maharashtra 21 of 1976, Section 2(a), (w.e.f. 1-11-1976).](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;]
