‘Commercial building’ – definition

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    ‘Commercial building’ means a building or part of a building, which is used as shops, and/or market for display and sale of merchandise either wholesale or retail, building used for transaction of business or the keeping of accounts, records for similar purpose; professional service facilities, corporate offices, software services, offices of commercial undertakings and companies petrol bunk, restaurants, lodges, nursing homes, cinema theatres, multi plex, kalyana mantapa, community hall (run on commercial basis) banks, clubs run on commercial basis. Storage and service facilities incidental to the sale of merchandise and located in the same building shall be included under this group, except where exempted.

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