Professional Tax in A.P
Sandilya
(Querist) 01 July 2009
This query is : Resolved
Sir,
Can any one please advice me on applicability of professional tax in andhra pradesh for employees who are under non-muster rolls of the company like casual labour, consultants, outsourced employees etc. The same was asked to me in one of the interviews.
Thanks
Sandilya
A V Vishal
(Expert) 01 July 2009
"employee" means a person employed on salary or wages and includes:-
(i) an employee of the Central Government or any State Government to whom the salary is paid either
from the consolidated Fund of India or of a State;
(ii) a person in the service of a body, whether incorporated or not, which is owned or controlled by the
Central Government or any State Government where the body operates in any part of the State,
even though its headquarters may be situated outside the State;
(iii) a person engaged in any employment of an employer, not covered by items(i) and (ii) above;
A plain reading of the section suggests that the relation of an employer and an employee is must, hence casual labour, consultants, outsourced persons are not covered under the APPT Act
