2. Definitions: 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 headquarters may be situated outside the State;

(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 Andhra Pradesh;

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 and in the city of  Vijayawada, the Municipal Corporation of  Vijayawada and in the city of  Visakhapatnam, the Municipal Corporation of Visakhapatnam and in any other Municipality, the Municipal Council concerned;

(ii)in any area which is comprised within the jurisdiction of  a 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 Andhra Pradesh 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 Andhra Pradesh and includes a Hindu undivided family, fir,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 remuneration 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.