( 1 ) IN the above petition the Gujarat Electricity Board has challenged the directions contained in the order dated 15/01/1979 passed by the second respondent and has prayed that the same be quashed and set aside. State of Gujarat is respondent No. 1.

( 2 ) ACCORDING to the petitioner it is engaged in the business of generation supply and distribution of electrical energy and for that purpose it has thermal power stations at several places. At the thermal power stations the work of generation of electricity is done. The petitioner has also got several sub-stations where conversion of high voltage into low voltage is done with the help of transformers and other devices which are installed at such sub-stations. No generation of electricity is done at the sub-stations. The petitioner contends that the sub-stations whether big or small are not factories and therefore the provisions of the Factories Act 1948 cannot apply to the substations. Since the office of the Factories Inspector was raising an objection in this connection and was insisting that the said sub-stations should be registered as factories even through no manufacturing activity was done at such sub-stations