https://www.taxtmi.com/caselaws?id=155093 The West Bengal Shops and Establishment (Amendment) Act, 1981 was construed as applying its closing requirements to legal practitioners' establishments, but that application was found to impose an unreasonable restriction on the right to practise law. The court reasoned that a law office is not comparable to an ordinary commercial undertaking because legal work requires urgent consultations, pleadings, conferences and assistance to litigants, so enforced closure would impede professional practice and could not be justified under Article 19(6). The inclusion was also held to offend Article 14 because it treated dissimilar establishments alike without a rational basis. The amendment was therefore unconstitutional insofar as it covered legal practitioners' offices. en-us Fri, 20 Sep 1985 00:00:00 +0530 Sat, 31 Aug 2013 14:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155093 The West Bengal Shops and Establishment (Amendment) Act, 1981 was construed as applying its closing requirements to legal practitioners' establishments, but that application was found to impose an unreasonable restriction on the right to practise law. The court reasoned that a law office is not comparable to an ordinary commercial undertaking because legal work requires urgent consultations, pleadings, conferences and assistance to litigants, so enforced closure would impede professional practice and could not be justified under Article 19(6). The inclusion was also held to offend Article 14 because it treated dissimilar establishments alike without a rational basis. The amendment was therefore unconstitutional insofar as it covered legal practitioners' offices. Case-Laws VAT and Sales Tax Fri, 20 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155093