( 1 ) ALTHOUGH we have heard very interesting arguments on the question whether the business of a Chartered Accountant is an industry within the meaning of Section 2 (j) of the Industrial Disputes Act, we find it impossible to decide that question at the present stage. The first two appellants are two of the employees of a firm of Chartered Accountants named Messrs. Price Waterhouse Peat and Co. , and the third appellant is a discharged employee of that firm. The firm of Messrs. Price Waterhouse Peat and Co. represented by Respondents 1, 2 and 3 will be hereinafter described as the firm. A dispute having arisen with regard to the claim for bonus made by the first two appellants and the discharge of the third appellant the Employees' Association of the firm took up the dispute as a collective dispute and at its instance the Government of the State of West Bengal by an order dated July 1, 1955 referred the following issues to the First Industrial Tribunal for adjudication: 1. Whether deduction of bonus granted to Sri N. R. Mukherjee and Sri S. Kanungo (appellants Nos. 1 and 2 respectively) is justified? To what relief are they entitled?

( 2 ) IS the discharge of Pranto