Per Dipak Kumar Sen. J: - (1.) The facts and proceedings leading up to this appeal are inter alia that Coats of India Limited, the appellant, carries on business of manufacture and sale of printing inks. The appellant owns and runs of factory at Transport Depot Road, Calcutta. On or about the 20th February, 1970 the appellant entered into a settlement with its workmen through one of the recognised Trade Unions of the employees of the appellant by which the appellant agreed to provide canteen facilities to its workmen at its new factory and office premises at Tara tala The canteen would be operated by a Canteen Managing Committee constituted in terms of the Factories Rules.
(2.) Pursuant thereto, canteen facilities were made available to the employees of the appellant at the latter's Factory on and from the 21st October, 1970.
(3.) From its inception the canteen was managed by a Managing Committee consisting of three representatives of the appellant and three representatives of the appellant's workmen. The Managing Committee engaged caterers who provided personnel to prepare and serve meals, snacks and beverages to the employees of the appellant at the canteen at scheduled times. The Managing Committee was subsidised by the appellant and 80% of the Coats for running the canteen was met by the appellant.;