Judgment

K. Venkataswami, J.-The common question of law that arises for con­sideration in all these appeals filed against a common judgment of the Madras High Court in Writ Appeal Nos. 1205 to 1210 of 1984 and 250 of 1985, is whether the Tamil Nadu Water Supply and Drainage Board is an institution established not for purposes of profit and consequently excluded from the purview of Section 32(v)(c) of the Payment of Bonus Act, 1965.

2. We have heard learned counsel on both sides and perused the judg­ment of the Division Bench of the High Court carefully and we find that on the facts placed before the Division Bench, the conclusions reached thereon cannot be faulted. The learned Judges, after elabo­rately considering the matter concerning the establishment of the appellant-board and its functions, found as follows:-

“We have no manner of doubt that the respondent-Board has been estab­lished to serve the public interest by ensuring better amenities of life and raising the standard of living of the community as a whole. Learned Single Judge has referred to the functions of the Board and its powers and rightly held that the purpose behind the functions of the Board is to provide protected