The Goa Shops and Establishments Act, 1973 — Physical PDF page 2 of 23

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  (4) “commercial establishment” means any establishment which carries on any
business, trade or profession or any work in connection with, or incidental or ancillary to,
any business, trade or profession and includes—

     (a) a society registered under the Societies Registration Act, 1860 (Central Act XXI
  of 1860) or 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 to,
  such business trade or profession;

     (b) an establishment which carries on the business of advertising, commission
  agency, forwarding or commercial agency or which is a clerical department of a
  factory or of any industrial or commercial undertaking;

    (c) an insurance company, Joint Stock Company, 4[ ] broker‟s office or exchange;
  and

     (d) any other establishment which the Government may notify to be a commercial
  establishment, but does not include a factory, shop, residential hotel, restaurant, eating
  house, theatre or other place of public amusement or entertainment.
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   (5) “day” means a period of twenty-four hours beginning at mid-night, except that in
the case of an employee, whose hours of work extend beyond midnight, day means the
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period of twenty-four hours beginning from the time when such employment commences;

  (6) “dependent” means in relation to a deceased employee, his nominee or in the
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absence of such nominee, his heir or legal representative;
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   (7) “employee” means a person wholly or principally employed in, and in connection
with, any establishment, and includes an apprentice or any clerical or other staff of a
factory or industrial establishment which falls outside the scope of the Factories Act,
1948 (Central Act 63 of 1948); but does not include the husband, wife, son, daughter,
father, mother, brother, sister or dependent relative of an employer or his partner, who is
living with and depending upon such employer or partner and is not in receipt of any
wages;

   (8) “employer” means a person having charge of or owning or having ultimate control
over the affairs of an establishment and includes the manager, agent or other person
acting in the general management or control of an establishment;

   (9) “establishment” means a shop, commercial establishment, residential hotel,
restaurant, eating house, theatre or other place of public amusement or entertainment
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 [and a bank] to which this Act applies and includes such other establishment as the
Government may, by notification in the Official Gazette, declare to be an establishment
for the purposes of the Act;

  (10) “factory” means factory within the meaning of the Factories Act, 1948 (Central
Act 63 of 1948);
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    [(10A) „Gada‟ means an establishment mounted on wheels, whether moving or
stationary and constructed by using either wood or metal sheets or both and managed by
the owner himself or a member of his family or a dependent and the value of the goods
stored therein, on any particular day, for the purpose of trading does not exceed
Rs. 5000/-.

  Explanation.— For the purpose of valuation of the goods, the Inspector shall be
competent to make an assessment thereof and for this purpose he may take into
consideration the valuation made, if any, by any local authority.]