G. S. Singhvi, J.

1. Whether Municipal Committee/council falls within the ambit of Sec.1 (3) (b) of the Payment of Gratuity Act, 1972 (hereinafter referred to as the Act) is the only question which arises for adjudication in this Letters Patent Appeal.

2. Although the aforementioned question has already been answered by a Division Bench in Kundan Lal Narang V/s. State of Haryana and Ors. , (C. W. P. No.427 of 1987 decided on August 25, 1987) in the affirmative, learned counsel for the appellant has challenged the correctness of that decision on the ground that the Bench which decided Kundan Lal Narangs case did not take into consideration the provisions of the Punjab Shops and Commercial Establishments Act, 1958 (hereinafter called as the Act of 1958 ). We have reconsidered the issue in the light of the submissions at the Bar and are convinced that the decision of Kundan Lal Narangs case does not require reconsideration.

3. Succinctly stated, the facts of the case are that the respondents who were employed in the services of the Municipal Committee, Thanesar instituted C. W. P. No.3408 of 1986 for quashing; the circular dated January 20, 1986 issued by the Commissioner and