Amendment status not verified — confirm the current text below against the official source.
Now Official Gazette. 154 PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005 (c) ‘Appellate Authority’ means a person appointed as appellate authority under section 4 ; (d) ‘Assessing Authority’ means a person appointed as an assessing authority under section 4 ; (e) ‘Commissioner’ means a person appointed as Commissioner under section 4 ; (f) ‘Employee’ means a person employed on salary or wages and includes–– (i) a Government servant receiving salary from the revenues of the Central Government or any State Government ; (ii) a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government, where the body operates in any part of the State even though its headquarters may be outside the State ; and (iii) a person engaged in any employment of an employer, not covered by items (i) and (ii) above ; (g) ‘Employer’ in relation to an employee means the person who is responsible for disbursement of salary and includes the head of the office of the establishment as well as the Manager or agent of the employer. In case of Ministers, Presiding Officers of 1[the Legislative Assembly of the Union territory of Jammu and Kashmir] and members of 2[the Legislature of the Union territory of Jammu and Kashmir], the State shall be deemed to be employer ; (h) ‘Financial Year’ means the year commencing on first day of April and ending on next following 31st day of March ; (i) ‘Fund’ means the Self-Employment Promotion Fund formed under section 18 ; 3[(j) ‘Government’ means the Government of the Union territory of Jammu and Kashmir ;]