With effect from 1.5.2006, the words “commercial concern" was s...

With effect from 1.5.2006, the words “commercial concern" was substituted by the words “person" and w.e.f 16.5.2008, the words “to a client” was replaced by the word “to any person”. There is no dispute that appellants are a charitable, non-profit organization and for the period at least upto 1.5.2006, appellant cannot be called a “commercial concern” - AT