( 1 ) THIS is an appeal under Section 72 (2) of the Copyright Act, 1957 from a decision or order of the Copyright Board dated the 16th May, 1973. Section 2 (r) defines a 'performing right society'. It means a society, association or other body, whether incorporated or not, which carries on business in India of issuing or granting licences for the performance in India of any works in which copyright subsists. The Indian Performing Right Society Ltd. (hereinafter referred to as IPRS) has been incorporated in terms of the provisions of the Act. On September 27, 1969 and on November 29, 1969, the IPRS has published in the Statesman and the Gazette of India respectively a tariff laying down the fees, charges and royalties that it proposes to collect for the grant of licences for performance in public of works in respect of which it claims to have authority to grant such licences. The producers of cinematograph films who claimed to be owners of the respective films including the sound track thereof raised objections to the imposition of the proposed tariff. They are the appellants before us. Their contention is that they are the first copyright-holders of the