These are two connected Revisions arising from the convictions and sentences of the learned Sub-Divisional Magistrate, Tanjore, in S.T.C. Nos. 36 and 37 of 1955.

The facts of these cases have been fully set out in the judgment of the lower Court and need not be recapitulated because the short point for determination in these Revision Cases is whether the Sangu Soap Works, Kuttumavadi Road, Arantangi, is a factory within the meaning of Act (LXIII of 1948).

The Sangu Soap Works can be considered to be a factory only if under section 2 (m) (ii) of the Factories Act 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. The term “manufacturing process” has been defined in clause (k) of section 2. Sub-clauses (iv) and (v) of this clause are new. They did not occur in the old Act of 1934. Sub-clause (i) has also been made more comprehensive. The present definition is more comprehensive and wider in scope than that of the old Act.

As is plain from the definition the whole premises are a factory even though the manufacturing p