( 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 the petitioner had addressed a letter dated 13/11/1978 to respondent No. 1 State and had requested the Government to instruct the Chief Inspector of Factories not to compel the petitioner to get the sub-stations registered as factories under the said Act. It is respondent No. 2 who had replied to the same by his letter dated 15/01/1979 and opined therein that the workmen employed in the sub-stations are engaged in manufacturing process in a factory within the meaning of sec. 2 (k) and sec. 2 (m) of the Factories Act and sub-stations employing 10 or more workers would be covered within the definition of a factory under sec. 2 (m) (i) of the Factories ct 1948 and so would require registration under the said Act. Hence the present petition.

( 3 ) RESPONDENTS have not filed any affidavit in this matter.

( 4 ) THE term manufacturing process has been defined in sec. 2 (k) of the said Act as under: (K) manufacturing process means any process for (i) making altering repairing ornamenting finishing packing oiling washing cleaning breaking up demolishing or otherwise treating or adapting any article or substance with a view to its use sale transport delivery or disposal or (ii) pumping oil water sewage or any ther substance or (iii) generating transforming or transmitting power; or (iv) composing types for printing printing by letter press lithography photogra vure or other similar process of book binding; or (v) constructing reconstructing repairing refitting finishing or breking up ships or vessels or (vi) preserving or storing any article in cold storagethe term factory has been defined in sec. 2 (m) of the said Act as under: (M) factory means any premises including the precincts thereof (i) Whereon ten or more workers are working or were working on any day of the preceding twelve months and in any part of which a manufacturing process is being carried on with the aid of power or is ordinarily so carried on or (ii) Whereon twenty or more workers are working or were working on any day of the preceding twelve months and in any part of which a manufacturing process is being carried on without the aid of power or is ordinarily so carried on but does not include a mine subject to the operation of the Mines Act 1952 (XXV of 1952) or a mobile unit belonging to the armed forces of the Union a railway running shed or a hotel restaurant or eating place Explanation: For computing the number of workers for the purposes of this clause all the workers in different relays in a day shall be taken into account

( 5 ) IN order to appreciate the aforesaid definition of manufacturing process regarding electric energy it would be apposite to refer to Mcgraw-Hills Encyclopedia of Science and Technology Vol. 4 (1971 Edition) wherein on the subject under consideration it has been s