K.N.WANCHOO, J.

(1) THIS is an appeal by special leave against the award of the Industrial tribunal, Bombay. There was a dispute between the appellant and its workmen, which was referred by the government of Bombay for adjudication. It related to the wagescale and dearness allowance of certain employees of the appellant and also to the payment of houserent allowance. The main contention of the appellant before the tribunal was that the reference was not competent under the Industrial Disputes Act, No. XIV of 1947 (hereinafter called the Act), as the appellant was not an industry within the meaning of the Act. The tribunal rejected this contention and held that the reference was valid. It then went into the merits of the dispute, with which we are however not concerned in the present appeal. The only point urged before us on behalf of the appellant is that the tribunal was wrong in holding that the appellant was included within the definition of the word `industry` and therefore the reference was competent.

(2) `INDUSTRY` is defined in s. 2(j) of the Act as meaning any business, trade, undertaking, manufacture or calling of employers and includes any calling, servi