In this Act, unless the context otherwise requires,‐

(a) "Commissioner" means the Commissioner of Profession Tax appointed under section 12, and includes the Special Commissioner and an Additional Commissioner of Profession Tax (if any) appointed under that section;

(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‐

(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;

(c) "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 disbursement of such salary or wages, and includes the head of the office of any establishment as well as the manager or agent of the employer;

(ca) "engaged", in relation to any profession, trade, calling or employment, means occupied fully or otherwise in such profession, trade, calling or employment, whether any pecuniary benefit or benefit of any nature whatsoever, actually accrues or not to a person from such occupation;

(d) "month" means a month reckoned according to the British calendar;

(e) "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Maharashtra, 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;

(f) "prescribed" means prescribed by the rules made under this Act;

(g) "profession tax" or "tax" means the tax on professions, trades, callings and employments levied under this Act;

(h) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on 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, but does not include bonus in any form, and on any account or gratuity;

(i) "Schedule" means a Schedule appended to this Act;

(j) "Tribunal" means the Maharashtra Sales Tax Tribunal constituted under section 11 of the Maharashtra Value Added Tax Act, 2002, and discharging the functions of the Tribunal assigned to it by or under this Act;

(k) "year" means the financial year.