Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context olhcrwisc requires,- @) "appellate authoritylJ mcans rhe appellate authority appoinicd indcr scction 3 ; . . (b) uassessee" means a person or employer by whom tax is payableunder [his Act ; "assessing authority" m a n s . an aSs:CSsing auihority appointed under ,. ' fection 3 ; (d) IrCommissioner" means thc Commissioner of profession Tax, appointed undcr section 3; {e) ~employrclp means n person cmployed on Salary or wagos, and incIudcs- . (i) a Govcrnmcnt servant ruwiving pay fiom thc rtvenues of 1hc Central Governasat or any Statc Government or the Railway Fund ; (ii) a p r s o n in sccvicc of a body, whether incorporated or not, which i s , owned or controlled bythc Ccntrat Govetnmtnt or any State Government whcre the body opcrates in any part OF the ,Slate, cvcn though its headquarters may be situatcd outside the State ; and (iii) a person engaged in any empIoyment of aaemployCr-not covcrcd by items (i) and (ii) above ; Cfl "employer'' in rclation to an cmployee earning any salary or wages on rcgular basis undcr him, means the person or che officer who is respnsible for disburscmcni of such salary or wages, .and includes the hcad of the office or any establishment, as well as the managcr or. agent 01 the employ cr ; (g3 "Government" mcans the State Government of Orissa ; (h) wpersonqv mzans any person who is cngaged in any profession, t radc, calling orernploymcnt in the State of Orissa and includes a Hindu undivided family, firm, company, corporation or other corporate body, any socidy, club, or associalion so engaged, but does not inclue any person who earns wages OH rasual bas~r ; J&plat~ation-For ihc purposes of this clasuse, every branch of a hrm, company, corporation or other corporarc body, any society, club or associaiion shall be deemed to k a person ; - . , , (i) .'~pre~cribed'~ means prescribed by rules madc undcr this Act ; , , , . 6). ciprof~ssion ' t ax*p means the tax 04 profession, trade, - cuilidg. and . smployment ~cviable under this Act ; . . - L . *For the BiU, ~ e e Orim Gozelfc 131raordinnry, dated the 9th Junt,2000 (No. 943). . . . ** Come into force on 1st November,' 2000 vide :Finance 'Dcparlment No! 4253r--C..T. Ar94/2000*Fm mln or dinar^ dated Plat etobtr ZOO0 (No. 1465). . , . . . .. (kl "salary or wagcsw includes pay or wages, dearness allowance and all other , femunerations ,received -by any person on regular basis, whether payable In cash or in kind and also includes perquisiies and profits in lieu of salary as defined in section 17 of ihe Income Tax Act, 1961 ; 43 of 1961 '.i . . - ! : (0 4aTax9m means thk profession tax ; . - (tn) "year" means a financial year. Appoint- ment of