JUDGMENT

KRISHNA IYER, J.:—The main issue raised in this appeal turns on a construction of S. 32 (5) of the payment of Bonus Act and its application to the facts of the present case.The Tirumala Tirupathi Devasthanam has a very wide circle of devotees who come from all over the country. The Devasthanam caters to their needs and provides the amenities since pilgrims flock to the shrine. One of those facilities is stated to be offering transport services for pilgrim to come to Tirupathi from distant places. Inevitably the Transport Department is operating under the Devasthanam and employs a large number of transport workers. These workmen raised an industrial dispute making a demand for bonus for the years 1965-73. The reference was duly made to the Tribunal which considered inter alia the question as to whether S. 32 of the Act excluded from the operation of the bonus obligation, the respondent-institution. The plea was upheld and the reference was held to be invalid.

2. The Tirumala Tirupathi Devasthanam a vast and unique religious organisation in the country is certainly not founded for making profit and attracts people who want to offer worship to Shri Venkteshwara but then the s