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THE ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1947
PRELIMINARY

2. Definitions.-

In this Act unless there is anything repugnant in the subject or context,-

(c) "employee" means a person employed on salary or wages, and includes-

    (i) a Government servant receiving pay from the revenue 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;