In this Act, unless the context otherwise requires,-

(a) "Bureau" means the Bureau of Investigation referred to in section 7 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994);
(aa)"Commissioner" means the Commissioner of Profession Tax appointed under section 12;

(b)"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; 

(c) "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;

(d) "month" means a month reckoned according to the English calendar;

(e) "notification" means a notification published in the Official Gazette;

(f) "person" means any person who is engaged in any profession, trade, calling or employment in West Bengal, and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, 2[club or association, or a branch or office of such 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;

[Explanation1]. -The expression "person who earns wages on casual basis" shall mean a person who earns wages on being employed for a period not exceeding 180 days in a year.

Explanation II – For the purpose of this clause, every branch or office of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be separate person.

(g) "prescribed" means prescribed by rules made under this Act;

(h) "prescribed authority" means the authority that may be appointed by the Government by * notification for any of the purposes of this Act;	State
(i) "profession tax" means the tax on professions, trades, callings and employments under this Act;	levied

(j)"salary" or "wage" includes pay, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites, and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961 (43 of 1961);

Explanation.-For the purposes of this clause or clause (c), the expression "on regular basis" shall mean for a period exceeding 180 days in a year.

(k)"tax" means the profession tax;

(l)"year" means a financial year.