Section 2(2A)(a) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(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;