1. The short but difficult question that falls to be decided in this appeal filed against the decision of Mr. Justice Mathew dismissing the petition of the appellant filed under Art.226 and 227 of the Constitution of India is whether the appellant a partnership firm which carries on the work of Chartered Accountants in Calicut can be said to constitute an industry under S.20) of the Industrial Disputes Act, 1947 hereinafter referred to as the Act.

2. Messrs. T. K. Menon & Co., the appellant before us is a partnership firm doing the work of Chartered Accountants in Calicut. The firm consists of three partners Shri T. K. Menon and his two sons Shri P. R. Menon and Shri P. V. Menon. All of them are Chartered Accountants. The firm had employed some subordinate staff in their office at Calicut. The services of eight members of the subordinate staff were discharged by the appellant after giving them due notice. Thereupon the appellant received Ext. P-1 notice dated 181163 from the second respondent the Mercantile Employees Association, Calicut who have taken up the cause of the discharged employees to the effect that they are raising an industrial dispute before the first resp