Section 2(4)(a) in The M.P. Shops and Establishments Act, 1958
(a)[ a society registered or deemed to have been registered under the [Madhya Pradesh Societies Registration Act, 1959 (1 of 1960)] [Substituted by M.P. Act No. 19 of 1967.] and a charitable or other trust, whether registered or not, which carries on whether for gain or not, any business, trade or profession or work in connection with or incidental or ancillary to such business, trade or profession;]