JUDGMENT :

Pasayat, J. - A short but interesting question relating to applicability of the provisions of the Payment of Gratuity Act, 1972 (in short the 'Act') to the employees of Shri Jagannath Temple (in short the 'Temple') forms subject-matter of dispute in this application.

2. There is practically no factual controversy. Opposite Party No. 1 (described hereinafter as the 'Claimant') was an employee of the famous temple of Lord Jagannath at Puri and retired on superannuation with effect from April 31, 1983. On an application being made by him, the authorities under the Act held that the Temple was liable to pay gratuity to the claimant. They did not accept the contention raised that the Temple was not an "establishment" to come within the ambit of Section 1(3) (b) of the Act. A reference was made to the definition of "establishment" within the meaning of the terms as given in the Industrial Disputes Act, 1947 and the Orissa Shops and Commercial Establishments Act, 1956 for negativing the contention.

3. It is contended on behalf of the petitioner-Temple before us that the Temple occupies a unique place and is primarily a spiritual institution. It is submitted that the Temple is a bo