Section 2(k) in Punjab Regional and Town Planning and Development Act, 1995
(k)"commerce" means the carrying of any trade, business or profession, sale or exchange of goods of any type whatsoever, and includes the running of, with a view to make profits, hospitals or nursing homes, infirmaries, educational institutions, and also includes hotels, restaurants and boarding houses not attached to educational institutions and the expression "commercial" shall be construed accordingly;
