The Jharkhand State Tax on Professions, Trades, Callings and Employment Act, 2011

Short title, extent and commencement

1. This Act may be called the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011.
2. It extends to the whole of the State of Jharkhand.
3. It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Definitions

In this Act, unless the context otherwise requires:

• "Appellate Authority" means the appellate authority appointed under the Jharkhand Value Added Tax Act, 2005.
• "Assessee" means a person or employer by whom tax is payable under this Act.
• "Commissioner," for this Act, means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under Section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), and includes any other officer appointed under that section on whom the State Government confers, by notification, all or any of the Commissioner's powers and duties for this Act.
• "Employee" means a person employed on salary or wages, and includes:
  1. An employee of the Central Government or any State Government whose salary is paid from the Consolidated Fund of India, of a State, or the Railway Fund.
  2. A person in the service of a body, incorporated or not, owned or controlled by the Central Government or any State Government, where the body operates within the state, even if its headquarters are outside it.
  3. A person in the service of a company (incorporated or not), firm, State or Central Government undertaking, public limited company (whether owned or controlled by the State or Central Government), board, local authority, corporation, public or private limited company, bank, insurance company, or similar organisation — including societies, hotels, co-operative societies, and foreign companies including joint ventures — that appoints persons on payment of salary or wages, and, for this purpose, also includes self-employment or self-employed persons.