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

(f) "person" means by person who is engaged in any profession, trade, callings or employment in Assam and includes a company, a firm, a Hindu undivided family, a corporation, a corporate body, a society, a club or other association of persons so engaged but does not include any person who earns wages on a casual basis;

Explanation I.- The expression "person who earns wages on casual basis" shall mean a person who earns wages on being employed for a period not exceeding one hundred eighty days in a year;

Explanation II.- Every branch of a company, a firm, a corporation, a corporate body, a society, a club or other association of persons shall be deemed to be a separate person.