In this Act, unless the context otherwise requires,—
(a) “appellate authority” means an appellate authority appointed under section 3;
(b) the expressions “appoint”, “appointment”, “lodging house”, “residence” and “reside” shall have the meanings respectively assigned to them in the Kerala Municipalities Act, 1960 (14 of 1961);
(c) “assessee” means a person by whom the tax on employment or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the tax on employment payable by him;
(d) “assessing authority” means the assessing authority appointed under section 3;
(e) “company” means a company as defined in section 3 of the Companies Act, 1956 (Central Act 1 of 1956), and includes a foreign company within the meaning of section 591 of that Act and a co-operative society registered or deemed to be registered under the law relating to co-operative societies for the time being in force, whether its principal place of business is situated in the State or not;
* Received the assent of the Governor on the 22nd day of March, 1976 and published in the Kerala Gazette Extraordinary No.181 dated 22nd March, 1976.
1 Vide G.O.(Ms.)No.42/76/TD. Dated 31st March, 1976 and published in the Kerala Gazette extraordinary No. 217 dated 31st March, 1976 (w.e.f. 1st day of April, 1976).
3 1[“(ee) “employer”, in relation to an employee earning any salary or wages under him, means the person who is responsible for the disbursement of such salary or wages and includes the head of office of an establishment as well as the manager or agent of the employer;]
(f) “employment” includes self-employment;
(g) “local authority” means a municipal corporation or a municipal council or a township committee or a panchayat;
(h) “prescribed”means prescribed by rules made under this Act;
(i) “State”means the State of Kerala;
(j) the expression “transacts business” shall be deemed to include the doing of acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining or transmitting orders or buying, making, manufacturing, exporting, importing, recovering, transmitting or otherwise dealing with goods;
(k) “year” means the financial year.