https://www.taxtmi.com/caselaws?id=188339 A lawyer's office does not qualify as a commercial establishment under the Kerala Shops and Commercial Establishments Act, 1960. The statutory definitions of commercial establishment, establishment and shop were read as covering commercial, industrial, trading, banking, insurance and certain office-based premises, plus notified establishments, but not a legal practice. The Court noted that legal work is neither trade nor business in the statutory sense, clients are not customers for this purpose, and the Act's provisions on registration, working hours, holidays, wages and safety were directed at commercial workplaces rather than professional legal offices. en-us Thu, 23 Aug 1984 00:00:00 +0530 Fri, 25 Nov 2016 18:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188339 A lawyer's office does not qualify as a commercial establishment under the Kerala Shops and Commercial Establishments Act, 1960. The statutory definitions of commercial establishment, establishment and shop were read as covering commercial, industrial, trading, banking, insurance and certain office-based premises, plus notified establishments, but not a legal practice. The Court noted that legal work is neither trade nor business in the statutory sense, clients are not customers for this purpose, and the Act's provisions on registration, working hours, holidays, wages and safety were directed at commercial workplaces rather than professional legal offices. Case-Laws Indian Laws Thu, 23 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188339