In this Act, unless the context otherwise, requires, -
(a) "Act" means the Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000;
(b) "appellate authority" means a person not below the rank of Deputy Commissioner, Commercial Taxes, appointed as such by the State Government;
(c) "calling" includes usual occupation, vocation, business or trade of a person;
(d) "Commissioner" means the Commissioner of Commercial Taxes appointed by the State Government and includes and Additional Commissioner of Commercial Taxes;
(e) "Company, Director and share - holder" shall have the meanings respectively assigned to them in the Companies Act, 1956 (Central Act No. 1 of 1956);
(f) "Deputy Commissioner" means an officer appointed by the State Government to be the Deputy Commissioner of Commercial Taxes;
(g) "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;
(h) "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;
(i) "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 other nature whatsoever, actually accrues or not to such person;
(j) "Government" or the Government shall include both the Central Government and any State Government.
(k) "month" means a month reckoned according to the Gregorian Calendar;
(l) "person" means any individual or association or bod' of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co-operative society, a trust, a club, an institution, an agency, a corporation, a local authority and a Department of the Central or the State Governments, engaged actively or otherwise in any profession, trade, calling or employment in the State of Rajasthan, but does not include any person who earns wages on a casual basis;
(m) "prescribed" means prescribed by the rules made under this Act;
(n) prescribed authority means such authority as may be prescribed under the rules made under this Act;
(o) "profession" means the occupation which one professes to be skilled in any by which a person mainly earns his livelihood;
(p) "salary" or "wage" includes pay or, dearness allowance and all other remunerations received by any individual on regular basis, whether payable in cash or kind and also includes perquisites and profits and lieu of salary, as defined in section 17 of the Income Tax Act, 1961 (Central Act No. 43 of 1961), but does not include bonus in any form, and on any account or gratuity;
(q) "tax" means the tax on professions, trade, calling and employments levied under this Act;
(r) "Tax Board" or "Board" means the Tax Board constituted under section 90 of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995), and to discharge the functions of the Board assigned by or under this Act;
(s) "trade" means any business carried on with a motive of earning profit, whether or not profit is accrued from such activities;
(t) "year" means the year commencing on 1st April and ending on 31st March.