(1.) In these four writ appeals, preferred against the orders of the Single Judge dismissing the four writ petitions presented under art. 226 of the Constitution of India, by registered owners of coffee estates under the Indian Coffee Act, 1942 (hereinafter referred to as 'the Act'), the following question of law arises for consideration: Whether the Coffee Board, is an industry carried on by or under the authority of any department of the Central Government, or is an institution established not for purposes of profit and consequently excepted from the application of the Payment of Bonus Act in view of clauses (iv) and (v) (c) respectively, of S. 32 of the Act?
(2.) The appellants are registered owners of coffee estates under the Act. The first respondent- Coffee Board (hereinafter referred to as 'the Board') has been brought into existence by the Act. With the approval of the Central Government, the Board decided to pay bonus to its employees under the provisions of the Payment of Bonus Act (hereinafter referred as the Bonus Act'). This is indicated by the note of the Chairman (Ext-A) turnished to the members of the Board. The particulars of the amounts paid as shown in the note are as follows:
(3.) Sri P. K. Kurian, learned counsel for the appellants, raised the following contentions: