Section 2(2A) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2A)"business" includes, -(a)any trade, commerce, profession, consumption or manufacture or any venture or concern in the nature of trade, commerce, profession, consumption or manufacture, whether or not such trade, commerce, profession, consumption, manufacture, venture or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, profession, consumption manufacture, venture or concern and whether or not there is any volume, frequency, continuity or regularity in such trade, commerce, profession, consumption, manufacture, venture or concern;(b)any transaction in connection with, or incidental or ancillary to, such trade, commerce, profession, consumption, manufacture, venture or concern whether or not such transaction is in respect of capital assets and whether or not it is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction, and whether or not, there is any volume, frequency, continuity or regularity in such transaction;(c)any occasional transaction in the nature of such trade, commerce, profession, consumption, manufacture, venture or concern involving import, purchase or sale of goods in the municipal area, whether or not there is any volume, frequency, continuity or regularity to such transaction and whether or not such transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction;(d)any transaction in connection with, or incidental or ancillary to, the commencement or closure of such trade, commerce, profession, consumption, manufacture, venture or concern, whether or not such transaction is affected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction.Explanation. - For the purposes of this clause, the activities of raising of manmade forests or rearing of seedlings of plants shall be deemed to be a business;] [Clause 2(A) was inserted by Maharashtra 32 of 2003, Section 2(a).]
