DEMO|

THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975
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2. Definitions.-

In this Act, unless the context otherwise requires,-

(e) "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Maharashtra, 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;