In this Act, unless the context otherwise requires,––
(a) ‘Act’ means the Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005 ;
(b) ‘Assessee’ means a person by whom tax or any other sum or money is payable under the Act and includes––
(i) every person who is liable to pay tax on behalf of any other person or who is entitled to a refund on his own behalf or on behalf of any other person ;
(ii) every person who is deemed to be an assessee under any provision of the Act ; and
(iii) every person against whom any proceedings have been initiated or taken under the Act ;
(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 [the Legislative Assembly of the Union territory of Jammu and Kashmir] and members of [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 ;
[(j) ‘Government’ means the Government of the Union territory of Jammu and Kashmir ;]
(k) ‘Person’ includes a Hindu undivided family, firm, society, company, corporation, or any other association of persons or body of individuals, whether incorporated or not, but does not include any person who is a daily wager or casual labour or a pensioner ;
(l) ‘Prescribed’ means prescribed by rules made under the Act ;
(m) ‘Salary’ includes wages and any other allowances by whatever name called ;
(n) ‘Schedule’ means the schedule appended to the Act ;
(o) ‘Section’ means a section of the Act ;
[(p) ‘State’ means the Union territory of Jammu and Kashmir ;] (q) ‘Tax’ means the tax levied under the Act ; and
(r) ‘Tribunal’ means the Appellate Tribunal constituted under the Jammu and Kashmir General Sales Tax Act, 1962.