ISAP India foundation is a section 8 registered company (NGO) with not for profit status. The organisation has registered office in Delhi and also has few state offices in other states. Is shop and establishment act registration applicable for the organisation being not for profit NGO?
Applicability of Delhi S&E Act 1954-please see definition of commercial establishment in Section 2 below:
(5) “commercial establishment” means any premises wherein any trade, business or profession or any work in connection with, or incidental or ancillary thereto is carried on and includes a society registered under the Societies Registration Act, 1860 (21 of 1860), and charitable or other trust, whether registered or not, which carries on any business, trade or profession or work in connection with, or incidental or ancillary thereto, journalistic and printing establishments, contractors and auditors establishments, quarries and mines not governed by the Mines Act, 1952 (35 of 1952), educational or other institutions run for private gain, and premises in which business of banking, insurance, stocks and shares, brokerage or produce exchange is carried on, but does not include a shop or a factory registered under the Factories Act, 1948 (43 of 1948), or theatres, cinemas, restaurants, eating houses, residential hotels, clubs or other places of public amusements or entertainment;
Society and Trust is specifically mentioned but not Section 8 company. Impliedly Section 8 will also fall in above definition. S&E registration in state of registration unlike PT Act.
CS Sharad Bhargava