Profession and Occupation - Indian Laws - General

Word 'Profession' and 'Occupation' In P. Ramanatha Aiyar's Law Lexicon Reprint Edition 1987 at page 897 'Occupation' means: The principal business of one's life, vocation,trade, the business which a man follows to procure a living or obtain wealth: that which occupies or engages one's time or attention, vocation, employment, calling trade; the business in which a man is usually engaged, to the knowledge of his neighbour. According to Black 's Law Dictionary Fifth Edition at page 973 'Occupation' means: Possession; control; tenure; use. The act or process by which real property is possessed and enjoyed. Where a person exercises physical control over land'. That which principally takes up one's time, thought, and energies, especially, one's regular business or employment; also, whatever one follows as the means of making a livelihood. Particular business, profession, trade, or calling which engages individual's time and efforts; employment in which one regularly engages or vocation of his life. In P. V. G. Raju v. Commissioner of Expenditure , ITR Vol. 86 page 267 it is observed thus: The activity termed as 'Occupation' . if of wider import than vocation or profession. It is also distinct from a hobby which can be resorted to only in leisure hours for the purpose of killing time. Occupation, therefore, is that with which a person occupies himself 'either temporarily or permanently or for a considerable period with continuity of activity. It is analogous to a business, calling or pursuit. A person may have more than one occupation in a previous year. The Occupations may be seasonal or for the whole year. UNNI KRISHNAN J.P. VERSUS STATE OF A.P. - 1993 (2) TMI 326 - SUPREME COURT As per Black s Law Dictionary , 11th Edition, Profession means a vocation requiring advanced education and training; especially one of the three traditional Professions- Law , Medicine and the Ministry. Professional means someone who belongs to a learned profession or whose occupation requires a high level of training and proficiency. BAR OF INDIAN LAWYERS THROUGH ITS PRESIDENT JASBIR SINGH MALIK- 2024 (5) TMI 881 - SUPREME COURT 'Profession' means- An occupation carried on by a person by virtue of his personal and specialised qualifications, training or skill. The word 'occupation' has a wide meaning such as Any regular work, profession, job, principal activity, employment, business or a calling in which an individual is engaged. [SODAN SINGH AND ORS. VERSUS NEW DELHI MUNICIPAL COMMITTEE AND ORS.- 1989 (8) TMI 358 - SUPREME COURT]