Section 3 (2) of the Act, states that every person who exercises any
profession or calling or is engaged in any trade or holds any
appointment, public or private, or is employed in any manner in the
State, as specified in the Act shall be liable to pay tax at the
prescribed rate.
Section 2 (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.
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