I have a proprietorship firm dealing in data processing and I file my returns in Punjab. However, I happen to have a parental property at Aligarh (UP) and wish to use one floor at this property for my home office. This office would be utilized for some discussions and data processing jobs by a very small number of people (three or four) not in my regular employment, but offering me technical services as and when required. I have been asked recently to take a commercial electricity connection for this floor where I wish to have my office. What would be legal implications and if I need to register under shop & commercial establishment act (up). Since I would not have anyone in regular employment, what would be implications for the people working with me as individual consultants. Thanks in advance for any guidance in this regard. I shall be grateful.