Section 2(4) in The Maharashtra Shops and Establishments Act, 1948
(4)"Commercial establishment" means an establishment which carries on, any business, trade or profession or any work in connection with, or incidental. or ancillary to, any business, trade or profession [and includes an establishment of any legal practitioner, medical practitioner, architect, engineer, accountant, tax consultant or any other technical or professional consultant and also includes] [Substituted For the words 'and includes' by Maharashtra 64 of 1977, Section 2(b).] a society registered under the Societies Registration Act, 1860 (XXI of 1860), and a charitable or other trust, whether registered or not, which carries on [whether for purposes of gain or not,] [Inserted by Bombay 28 of 1952, Section 2(i).] any business, trade or profession or work in connection with or incidental or ancillary thereto but does not include a factory, shop, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment;
