Mishra, JThe question herein is whether the Tamil Nadu Water Supply and Drainage Board is an institution established not for purpose of profit and thus excluded from the purview of Section 32(v)(c) of the Payment of Bonus Act, 1965.

2. The appellants herein in their respective petitions under Art. 226 of the Constitution claimed that the Act would apply to their cases. The respondents maintained that it would not apply.

Learned Single Judge has held :

"The Board is an institution established not for purpose of profit within the meaning of Section 32(v)(c) of the Bonus Act. The dominant purpose of its getting established is not profit earning. It got constituted to execute schemes for providing protected water supply and adequate drainage facilities to urban and rural areas in the State of Tamil Nadu. It is service and social welfare oriented with no dominant purposes of earning profit. In this view it can claim the exemption under Section 32(v)(c) of the Bonus Act"

3. The appellants herein are Associations of different services of the Board. They have stated that the Board is a statutory body which came into existence under Section3 of the Tamil Nadu Water Supply and Drain