The work carried on by the appellant, a partnership firm of Chartered Accountants, is not an industry within the meaning of S.20) of the Industrial Disputes Act, 1947.

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 respondent the District Labour Officer, Kozhikode. The first respondent issued Ext. P-2 notice dated 24 111963 to the appellant initiating conciliation proceedings under S.12 of the Act read with R.10 and 11 of the Kerala Industrial Disputes Rules, 1957. Ext. P-2 is to the following effect:

"Whereas an industrial dispute exists between the Management of M/s. T. K. Menon and Co., Chartered Accountants and their workmen represented by Mercantile Employees Association Calicut over the issues mentioned at the foot, I, in exercise of powers conferred on me under S.12 of the Industrial Disputes Act, 1947 (Act XIV of 1947) read with R.10 and 11 of the Kerala Industrial Disputes R.1957, hereby declare my intention to commence conciliation proceedings in the aforesaid dispute with effect from 241165 and propose to hold a joint conference of the parties at 10.30A. M. on 112 65 in this office:. I, therefore request you to make it convenient to be present for the conference."

3. The petition under Art.226 and 227 of the Constitution of India was filed by the appellant through one of its partners "to quash Ext. P-2 by the issuance of a writ of certiorari or in the alternative to issue a writ or order in the nature of prohibition restraining the first respondent (District Labour Officer, Kozhikode) from continuing the proceedings initiated under Ext. P-2." The learned single judge was of the view that the question whether the appellant carries on an industry or not will depend upon "whether the professional income is earned solely by efforts of the partners of the firm or whether the firm carries on other business besides the business of a chartered accountant" and until this question of fact is settled it is not possible to say whether the appellant is carrying on an industry or not. The learned judge therefore dismissed the petition holding that the decision of the first respondent to conciliate the dispute cannot be characterised as entirely without jurisdiction.

4. The appellant in their affidavit filed in support of the Original Petition explained the manner in which the firm carries on its work and stated in Para.3 to 5 therein as follows:

"Our professional work chiefly consists of acting as auditors of limited companies etc., and representing clients before the taxing authorities. Our work as auditors of companies etc., is just about ten per centum of the total volume of work handled by us whereas the work done by us as tax practitioners is about ninety per centum. For the work so turned out by us there is no capital investment (as the expression is used in common parlance) but there is only our special or peculiar intellectual and educational equipment.

As provided for under the Act and the Regulation framed thereunder to carry out the work of the auditors we have