What is the expiation for perjury?
Perjury is forbidden and one of the major sins that require turning to Allah in repentance, seeking His forgiveness, giving back rights to whom they belong, or seeking their forgiveness, and expiating for that oath.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
What is the ruling of Islamic Law on eating or drinking forgetfully while observing the kaffarah fasting?
Praise be to Allah, and peace and blessings be upon our Master, the Messenger of Allah.
If someone eats or drinks out of forgetfulness while fasting, it is simply that Allah has fed them and given them drink. Their fast is not broken by this; rather, they should continue fasting. This ruling applies whether the fast is an obligatory one (like Ramadan), a make-up fast (Qada), an expiation (Kaffarah), or a voluntary (Nafal) fast. And Allah the Exalted knows best.
Does smoking break the fast?
Yes, smoking breaks the fast because smoke particles intentionally enter the lungs, which are considered part of the body cavity (jauf).