In this Act unless the context otherwise requires:

(f) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Madhya Pradesh 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 salary or wage on casual basis. However, every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person;