Section 2(viii) in The Orissa Development Authorities Act, 1982
(viii)"Commerce" means the carrying on of any trade, business or profession, sale or exchange of goods of any type whatsoever and includes the running of with a view to making profit, hospitals, nursing homes, infirmaries or educational institutions, and also includes the running of sarais, hotels, restaurants and of boarding houses not attached to any educational institution and the word "commercial" shall be construed accordingly;
