In this Act, unless the context otherwise requires:-
(a) "appellate authority" means the appellate authority appointed under section 3;
(b) "assessee" means a person or employer by whom tax is payable under this Act;
(c) "assessing authority" means an assessing authority appointed under section 3;
(d) "Commissioner" means the Commissioner of profession tax appointed under section 3;
(e) "employee" means a person employed on salary or wages and includes,-
(i) an employee of the Central Government or any State Government to whom the salary is paid either from the Consolidated Fund of India or of a State;
(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 head-quarters may be situated outside the State; and
(iii) a person engaged in any employment of an employer, not covered by items (i) and (ii) above;
(f) "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 or any establishment as well as the manager or agent of the employer;
(g) "Government" means the State Government of Telangana;
(h) "local authority" means-
(i) in the City of Hyderabad and in the City of Secunderabad, excluding the Cantonment area, the Municipal Corporation of Hyderabad [xxx] and in any other Municipality, the Municipal Council concerned;
(ii) in any area which is comprised within the jurisdiction of Gram Panchayat, the Gram Panchayat concerned; and
(iii) in any other area, the authority legally entitled to or entrusted by the Government with the control or management of a profession tax;
(i) "notification" means a notification published in the Telangana Gazette, and the word 'notified' shall be construed accordingly;
(j) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Telangana and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person who earns wages on a casual basis;
Explanation: Every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person;
(k) "prescribed" means prescribed by rules made by the Government under this Act;
(l) "profession tax" means a tax leviable under this Act;
(m) "salary or wages" includes pay or wages, dearness allowances and all other remunerations received by any assessee on regular basis, whether payable in cash or kind and also includes requisitions and profits in lieu of salary as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in any form and on any account or gratuity;
(n) "Schedule" means a Schedule appended to this Act;
(o) "Year" means the twelve months ending on the 31st day of March.