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KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976
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Body 2. Definitions.-

In this Act, unless the context otherwise requires,-

(h) "Person" means any person who is engaged in any profession, trade, calling or employment in the State of Karnataka 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, proprietary concern, company, corporation or other corporate body, any society, club or association shall be deemed to be a person.