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PETITIONER: CHIEF COMMISSIONER, DELHI AND ORS.

       Vs.

RESPONDENT: FEDERATION OF INDIAN CHAMBERS OF COMMERCE ANDINDUSTRY, NEW D

DATE OF JUDGMENT30/04/1974

BENCH: SARKARIA, RANJIT SINGH BENCH: SARKARIA, RANJIT SINGH CHANDRACHUD, Y.V. GOSWAMI, P.K.

CITATION:  1974 AIR 1527            1975 SCR  (1) 348  1975 SCC  (3)  64  CITATOR INFO :  RF         1984 SC1700  (14)

ACT: Delhi  Shops and Establishments  Act, (7 of 1954), s. 2  (5) and (27)-’Shop’ and ’Commercial establishment’ scope of.

HEADNOTE: The respondent was required by the Chief Inspector of  Shops and Establishments to register its establishment’ under  the Delhi  Shops and Establishments Act, 1954.   The  respondent contended  that  it  was not  an  ’establishment’  which  is defined in s. 2(9) as meaning ’a shop or a commercial estab- lishment’   and   did  not  comply   with   the   direction. Proceedings   for   prosecution  of   its   Secretary   were instituted,  where-upon the respondent filed a  petition  in the  High Court for quashing the order of the appellant  and for  directing  the  Magistrate  not  to  proceed  with  the complaint.   Before the High Court the  appellant  contended that   the  respondent  was  a  ’commercial   establishment’ because,  the  activity  of the  respondent  amounted  to  a ’Profession’,  and alternatively, that the case fell  within the   latter   part  of  the   definition   of   ’commercial establishment’  in s. 2(5), inasmuch as its activities  were connected with trade and business generally, but, it was not urged  that  the  activity of the   respondent  amounted  to carrying on any ’business or trade’ in its premises. The  writ  petition was allowed by the High  Court,  holding that  premises  of  the respondent were  not  a  ’commercial establishment’.   In appeal to this Court it  was  contended that  the activities of the respondent amounted to a  ’trade or   business’,   that  therefore  it  was   a   ’commercial establishment’ and that the matter was covered by Management of  the  Federation  of  Indian  Chambers  of  Commerce  and Industry v. Sri R. K. Mittal [1972] 2 S.C.R. 353. Allowing the appeal. HELD  :-(1) It is not proper to shut out the contentions  of the   appellant  now  raised  about  the  activity  of   the respondent being a ’trade or business’ merely on the  ground that  the point was not properly put before the High  Court. The  question  is only one of drawing  a  correct  inference about the point in issue from the material already on record

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and  will not require any additional material for  decision. [354E-F] (2)A  place,  in order to fall within  the  definition  of ’commercial  establishment’ must, in the first instance,  be ’premises’.  and secondly, should be premises  wherein,  (a) any trade, business or profession is carried on, or (b)  any work  in connection with or incidental or ancillary  thereto is carried on. [353C-D] (3)  The registered office of the respondent is  ’premises’. [353D] (4)  All  the  activities  of the  respondent  are  business activities  and are carried on systematically.   Though  the profit  made by it is ploughed back for its purposes as  set out in its Memorandum of Association and is not  distributed among its members.  Therefore, the decision in Mittal’s case [1972]  2 S.C.R. 353 that the activity of the respondent  is in  the  nature of ’business or trade’ is correct  and  that case does not require reconsideration. [356A-E. 357D-E] (5)A  systematic activity can be a business activity  even if no dividends are declared or profits shared. [356F-G] In  the matter of Incorporated Council of Law Reporting  for England and Wales [1889] 2 Q.B.D. 279, applied. (6)The  premises  of  the  respondent,  therefore,  are  a ’commercial establishment. [357E]                             349 (7)For the application of the Act to the respondent it  is immaterial whether its activities bring its premises  within the  ambit of a ’shop’ or ’commercial establishment,  within the  meaning of the Act.  In Mittal’s case it was held  that the  activities of the respondent are also in the nature  of material services within the wider definition of  ’industry’ and,  any premises where services are rendered to  customers fall within the definition of a ’shop. [356E-F]

JUDGMENT: CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1604 of 1967. From the judgment and order dated the 8th February, 1967  of Le Delhi High Court in Civil Writ No. 531-D of 1964. P.P. Rao and R. N. Sachthey, for the appellants. G.P.   Pai,  P.  C.  Bhartari  and  O.  C.  Mathur,   for respondents nos. 1 & 2. The Judgment of the Court was delivered by- SARKARIA  J.  Whether the Federation of Indian  Chambers  of Commerce  and  Industry,  New  Delhi  (Respondent  1)  is  a "commercial  establishment" within the meaning of s.2(5)  of the Delhi Shops ,and Establishments Act, 1954 (for short the Act)  is the sale question that falls for  determination  in this  appeal  by certificate directed against  the  judgment dated February 8, 1967 of the High Court of Delhi. The facts bearing on this question may now be stated: Respondent 1 (hereinafter referred to as the Federation)  is a  Company  registered under s. 26 of the  Indian  Companies Act,  1913.  The primary objects of the Federation as  given in the Memorandum of Association are               "(a) To promote Indian business in matters  of               inland and foreign trade, transport,  industry               and   manufactures,  finance  and  all   other               economic  subjects  and  to  encourage  Indian               banking, shipping and insurance.               (b)   To   encourage  friendly   feeling   end               unanimity   among   business   community   and               association on all subjects connected with the               common good of Indian business.

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             (c)   To   secure  organised  action  on   all               subjects mentioned above.               (d)   To  collect and disseminate  statistical               and  other information and to make effort  for               the   spread   of  commercial   and   economic               knowledge.               (e)   To take all steps by lawful means  which               may  be necessary for promoting supporting  or               opposing legislation or other action affecting               the   aforesaid  economic  interests  and   in               general  to take the initiative to assist  and               promote trade commerce and industry.               (f)To provide for arbitration in respect of               disputes  arising,  in the  course  of  trade,               industry   or  transport  or  other   business               matters, and to secure the services               350               of expert technical and other men to that  end               if necessary or desirable.               (g)   To conduct, undertake the conduct of and               participate  in  national  and   international               exhibitions.               (h)   To  set  up museums  or  show-rooms,  to               exhibit  the  products  of  India  and   other               countries   and   to   participate   in   such               activities.               (1)   To  secure the interests and  well-being               of the Indian business communities abroad.               (k)   To  attain  those advantages  by  united               action  which each member may not be  able  to               accomplish in its separate capacity.               (m)   To help in the Organisation of  Chambers               of  Commerce  or  Commercial  Associations  in               different commercial centres of the country.               (n)               (O)               (p)               (q)               (r)               (s)               (t)               (u)               (v)               (x)               (y)   To sell or dispose of the undertaking of               the  Federation or any part thereof  for  such               consideration as the Federation may think  fit               and  in particular for shares, debentures,  or               securities of any other association or company               having  objects  altogether or in  similar  to               those of the Federation.               (z)   To  take or otherwise acquire  and  hold               shares  in  any other association  or  company               having  objects altogether or in part  similar               to those of the Federation.               (zl)  To  establish a Trust or  Trusts  and/or               appoint Trustees thereof from time to time and               vest  the funds or the surplus income  or  any               property of the Federation in the Trustees who               shall  hold and deal with the  funds,  surplus               income  or  property  in such  manner  as  the               Committee may decide.               (z2)               351               (z3)To draw, make, accept, discount, execute

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             and issue bills of exchange, promissory notes,               bills  of  lading,  warrants,  debentures  and               other negotible instruments or securities.               (z4)               (4)   The   income   and   property   of   the               Federation,  whencesoever  derived,  shall  be               applied  solely towards the promotion  of  the               objects of the Federation as set forth in  the               Memorandum  of  Association;  and  no  portion               thereof shall be paid or transferred  directly               or  indirectly, by way of dividend, bonus,  or               otherwise  by way of profit to the members  of               the Federation...... The  Articles  of  Association inter  alia  provide  that  a Chamber  or an Association can become an ordinary member  of the  Federation  on payment of annual  subscription  of  Rs. 1,000,/-  or such higher amount as may from time to time  be fixed by the Federation in addition to the admission fee  of Rs.  5001-.   The  scales of subscription on  the  basis  of turnover, deposits or premia for associate members have also been prescribed. The  Chief  Inspector  of Shops  and  Establishments,  Delhi (Appellant 2 herein) called upon the Federation to  register its establishment ’he under the Act The Federation failed to comply  with the direction and contended that it was not  an "establishment"  as  defined in s. 2(9) of  the  Act.   This contention did not find favour with the Chief Inspector who, in   consequence,  made  a  complaint  under  the  Act   for prosecution of the Secretary of the Federation (Respondent 2 herein) under the appropriate penal provisions of the Act in the  Court of the Magistrate. 1st Class, Parliament  Street, New  Delhi.  The Federation then moved the High Court  under Article 226 of the Constitution for bringing up and quashing the  order,  dated  February 4, 1964  passed  by  the  Chief Inspector (Appellant 2).  They further prayed for a writ  of Prohibition directing the Magistrate not to proceed with the complaint. Before the High Court, the contention of the Federation  was that  the  premises in which the registered  office  of  the Federation  is located is not a  "commercial  establishment" within  the  meaning  of  s.  2(5)  of  the  Act  which,  in consequence had no application. From  the  side of the present appellant, at first  a  half- hearted  attempt  was made to show that  the  Federation  is carrying  on a profession as it is "tendering advice to  all businessmen and traders".  This contention was negatived  in these terms :               "    .... that contention  overlooks  the fact               that  the advice in question is  not  tendered               for  any  consideration.  It is  done  in  the               interest of trade and business of the country.               The 1st petitioner is not tendering any advice               or  giving  any assistance to  any  trader  in               particular.  It deals with the trade or  busi-               ness in general to secure the interest of  the               country.  it  is  predominantly  a  charitable               organization and not a professional one." 352 It was then contended that the activities of the  Federation carried on in the premises in question amounted to "work  in connection  with,  or incidental or ancillary" to  trade  or business in general within the latter part of the definition of  "commercial  establishment".  This contention  was  also rejected with the observation that since the earlier part of the definition refers to "some particular business or  trade

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carried on in a premises" the words "any-work in  connection with or incidental or necessary thereto" obviously refer  to such  particular  business  or trade and  not  to  trade  or business  in general’.  In the result, it was held that  the premises of the Federation were not a commercial  establish- ment,  and  the writ petition was allowed.   A  certificate, however,  was  granted  under  Article  133(1)  (c)  of  the Constitution that the case was fit for appeal to this Court. Hence this appeal. Before dealing with the contentions canvassed before us,  it will  be  useful  to  notice briefly,  the  scheme  and  the relevant provisions of the Act. The title of the Act is Delhi Shops and Establishments  Act, 1954.  The main object of the Act as stated in its  preamble is  "regulation of hours of work, payment of  wages,  leave, holiday,  terms of service and other conditions of  work  of persons   employed   in  shop,   commercial   establishment, establishments  for, public entertainment or  amusement  and other  establishments  and to provide  for  certain  matters connected therewith." Section 1(4) indicates its extent  and application.  It shall apply in the first instance. only  to the municipal areas, notified areas of Delhi and New,  Delhi etc., but Government may by notification extend or apply  it to  shops  and  establishments in the other  local  area  or areas.   The  definitions  of  "commercial   establishment", "establishment"  and "shop" given in sub-sections  (5),  (9) and  (27) of section 2 are material for our  purpose.   They read               "Commercial establishment" means any  premises               wherein  any trade, business or profession  or               any work in connection with, or incidental  or               ancillary thereto is carried on and includes a               society   registered   under   the   Societies               Registration  Act,  1860,  and  charitable  or               other trust, whether registered or not,  which               carries  on any business, trade or  profession               or  work in connection with or  incidental  or               ancillary thereto,’ journalistic and  printing               establishments,   quarries   and   mines   not               governed by the Mines Act 1952, educational or               other  Institutions run for private  gain  and               premises   in  which  business   of   banking,               insurance,  stocks  and shares,  brokerage  or               produce exchange is, carried on, but does  not               include  a shop or a factory registered  under               the Factories Act, 1948, or theaters, cinemas,               restaurants, eating houses residential hotels,               clubs  or other places of public amusement  or               entertainment."               "Establishment"  means  a shop,  a  commercial               establishment, residential hotel,  restaurant,               eating  house,  theatre  or  other  places  of               public  amusement  or entertainment  to  which               this  Act  applies  and  includes  such  other               establishment    as    Government    may    by               notification in the Official Gazette,               35 3               declare   to  be  an  establishment  for   the               purposes of the Act.  "               "  Shop"  means any premises where  goods  are               sold, either by retail-or wholesale- Or  where               services   are  rendered  to  customers,   and               includes  an  office,  a  stoic-room,  godown,               warehouse or workhouse, or work place, whether               in the same premises or otherwise, used in  or

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             in connection with such trade or business  but               does  not  include  a  factory  or  commercial               establishment." It will be seen that while the definition of "establishment" includes,  a  ’shop’  and  ’commercial  establishment,   the definitions  of  ’shop’ and  commercial  establishment’  are mutually exclusive.  Further, the definition of  "commercial establishment"  is  wider than that of "shop".  A  place  in order   to  fall  within  the  definition   of   "commercial Establishment"  must  in the first instance  be  "premises". Secondly,  it  should  be premises wherein  (a)  any  trade, business  or  profession is carried on, or (b) any  work  in connection  with  or  incidental  or  ancillary  thereto  is carried on.  Sub-clause (b) is only ancillary to (a).  There is no, doubt that the registered office of the Federation is premises.   The  controversy  centres  round  the  questions whether  the activity of the Federation carried on in  these premises  is  a "trade, business or profession"  within  the meaning of pari (a) of the definition. This   question  is  not  res  integra.   It  came  up   for consideration  before  this  Court  in  Management  of   the Federation  of Indian Chambers of Commerce and  Industry  v. Their  workman, Shri R. K. Mittal.(1) After considering  its Memorandum of Association, Articles of Association and other material, which was more or less the same, as in the present case,  it was held by this Court that the activity  of  this Federation is in the nature of a business or trade. Mr. Rao, learned Counsel for the appellants strongly  relies on the aforesaid decision. Mr.  Pai,  learned Counsel for the  Federation  has  firstly raised  a preliminary objection that before the High  Court, at  no stage, it was urged on behalf of the Appellants  that the  activity of the Federation carried on in  the  premises was  a business or trade.  It is added that  a  half-hearted argument  was adVanced that its activity was a  ’profession’ and that, too, was soon given UP In these circumstances,  it is submitted, the appellants should not be allowed to commit a  volte-face  and take up in this Court a stand  which  was either not taken or was given no in the High Court.  In  the alternative, learned Counsel contends that even if this plea is  allowed to be raised, then also the primary activity  of the  Federation  cannot,  by any stretch  of  reasoning,  be called   a  ’trade,  business  of  profession   within   the definition  of "commercial establishment" given in the  Act. According to Counsel, the activity of the Federation is  one of  general utility; the only source of its income  is  from subscriptions.   The  occasional exhibitions  or  ,  museums organised by it are activities which are only incidental  or ancillary   to   the  primary  charitable  object   of   the Federation.  No divi- (1)  [1972] 2 S.C.R. 353. 354 dends  are declared, no profits are shared or divided  among the Individual members, and no goods are sold or  exchanged. in support of his contentions, learned Counsel has  referred to   Commissioner  of  Income-tax  v.  Andhra   Chamber   of Commerce.(,) Mr.  Pai further maintains that the ratio in R. K.  Mittal’s case  (supra) is not applicable to the instant case  because the  definition of "’industry" in s. 2(j) of the  Industrial Disputes  Act,  1947 is far wider than that  of  "commercial establishment" in s. 2(5) of the Act. Mr. Pai further doubts the correctness of the decision in R. K.  Mittal’s  case  (supra) inasmuch as it  holds  that  the activity  of the Federation partakes the character of  trade

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or  business.   This  finding, it is urged, is  based  on  a misapprehension  of facts and requires reconsideration.   It is pointed out that it was wrongly assumed in Mittal’s  case (supra)  that the Federation, was  systematically  assisting not  only  its  members  but  also  other  business-men  and industrialists even if they were not its members.  The  fact of  the  matter is that the Respondent is  a  Federation  of Federations  and  not  an  association  of  any   individual traders, industrialists or businessmen. As regards the preliminary objection, it is true that before the  High Court, it was not argued that the activity of  the Federation  amounts  to the carrying on of any  business  or trade  in the premises in question.  All that was  attempted to  argue  there  was,  that  its  activity  amounted  to  a ’profession’.  Alternatively, it was contended that the case fell  within  part  (b) of  the  definition  of  "commercial establishment"  inasmuch  as its activities  were  connected with trade and business, generally. We  do not think it proper to shut out the  contentions  now raised before us about the activity of the Federation  being a  trade or business, merely on the ground, that  the  point was not properly put before the High Court.  This point will not  require any additional material for its decision.   The question  is only of drawing a correct inference ’about  the point  in  issue from the material already on  record.   We, therefore, overrule the preliminary objection. This takes us to the merits of the case.  In R. K.  Mittal’s case,  this  Court  was considering  the  activity  of  this Federation in the context of ’industry’ as defined in s.2(j) of the Industrial Disputes Act.  That definition reads:               "   "Industry"  means  any  business,   trade,               undertaking,   manufacture   or   calling   of               employers  and includes any calling,  service,               employment,  handicraft or industrial  occupa-               tion or evocation of workmen." It  will  be seen that "any business, trade" is  an  element common to the definitions of "commercial establishment"  and "industry"  given in the respective statutes.  That was  why the question, whether the ,activity of the Federation is  a- business or trade activity, was directly (1) [1965] 1 S.C.R. 565. 355 and substantially in issue in R. K. Mittal’s case.  therein, the  Memorandum of Association, Articles of Association  and the  other  material placed before the  court  were  closely examined.    The   entire  case  law  was   surveyed.    The contentions now canvassed were also raised and considered in that  case.   Jagnmohan Reddy J. speaking  for  the  Court,. posed the question for decision thus :               "In  our view the linch-pin of the  definition               of  ’industry’ is to ascertain the  systematic               activity which the organization is discharging               namely,  whether it partakes the nature  of  a               business  or  trade; or is an  undertaking  or               manufacture   or   calling   of    employers".               (emphasis added) The answer given to this question has been correctly  summed up, in the head-note of the Report, as under:               "The above being the position in law the  were               fact   that  the  appellant   Federation   had               charitable aims and objects would not take  it               out   of  the  definition  of  industry.    An               examination   of   the   activities   of   the               Federation showed that the Federation  carried               on systematic activities to assist its members

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             and  other businessmen and industrialists  and               even to non-members as for instance in  giving               them the right to subscribe to their bulletin;               in  taking  up their cases and  solving  their               difficulties and in obtaining concessions  and               facilities  from  them  from  the  Government.               These activities were business activities  and               material  services  rendered  to  businessmen,               traders and industrialists who are members  of               the  constituents  of the  Federation.   There               could  be no doubt that the Federation was  an               industry  within the meaning of s.2(j) of  the               Act."               (The  crucial words are those that  have  been               underlined). The case under the Income-tax Act wherein the main object of the  organization was charitable, were also  considered  and found of little assistance.  It was observed that:               "the   object  of  an  Organisation   may   be               charitable  but nevertheless its activity  may               be commercial so as to satisfy the  definition               of an industry as explained and illustrated by               this   Court   particularly   in    Safdarjang               Hospital’s   case.(1)   We   could   therefore               envisage  an institution having its  aims  and               objects  charitable  and  yet  its  activities               could  bring  it  within  the  definition   of               industry". The  above  observations  were made in the  context  of  the definition  of industry’ but they are equally applicable  in the  present  case.   The  very  definition  of  "commercial establishment"  indicates that the activity of a  registered society,  charitable or other trust will not take it out  of the definition if the activity carried on by it amounts to a busi- (1)[1971] 1, S.C.R. 177. 356 ness,  trade  or  profession  or  any  work  in   connection therewith or incidental thereto. No  doubt,  the effective membership-as  distinguished  from Honorary  membership-of  the  Federation  is  open  only  to Chambers of Commerce or Commercial Associations of requisite strength and standing, but the fact remains that it  carries on systematic activities not only to assist its members  but also   other   traders  or  businessmen   members   of   the constituents of the Federation.  It has set up Tribunals for arbitration  in disputes arising between individual  traders or  business  concerns in the course of trade,  industry  or other  business  matters.  It takes up  with  the  concerned authorities  the  specific difficulties experienced  by  the trade in the day today business and endeavours to attain for the traders and industrialists those material advantages  by unified  action  which they may not be able  to  achieve  in their   individual  capacity.   It  helps  businessmen   and industrialists  by securing for them the services of  expert technical men (vide clauses (f) and (k) of the Memorandum of Association).    It   undertakes  regular   publication   of periodicals,  bulletins,  Reviews etc. for  the  benefit  of businessmen,  big  or  small and- whether or  not  they  are members of the Federation.  These publications are available on  payment  of  subscription or price  even  to  individual businessmen   or  traders  who  are  not  members   of   the Federation.   All these are business activities are  carried on  systematically.   We therefore do not think that  R.  K. Mittal’s  case  (supra) was incorrectly  decided  and  needs

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reconsideration. It is true that in  R. K. Mittal’s case (supra) it was  held that  these  activities of the Federation are  also  in  the nature  of material services within the wider definition  of ’industry’.   Though  the  rendering  or  services  is   not specifically  mentioned as an element of the  definition  of "commercial establishment", yet this very element appears in the  definition  of  ’shop’ in s. 2(27)  of  the  Act.   Any premises  where  services  are rendered  to  customers  fall within  the  definition  of a "shop".   These  services  are material  services.  For the application of the Act  to  the Federation,  it is immaterial whether its  activities  bring its  premises within the ambit of a "shop" or a  "commercial establishment’. It  is  well  settled that a systematic activity  can  be  a business  activity  even  if no dividends  are  declared  or profits shared. In the matter. of Incorporated Council of Law Reporting  for England and Wales, (1) the Queens Bench was considering  the interpretation  of the expression "trade or business" in  s. 11  of the English Customs and Inland Revenue Act 1885  with reference to the activity of the Incorporated Council of Law Reporting  for  England  and  Wales.   The  association  was established  for  the objects of  preparing  and  publishing under  gratuitous professional control, reports of  judicial decisions;   of  issuing  digests  and  other   publications relating  to  legal  subjects.  In  carrying  them  out  the association  employed  editors,  reporters,  printers,   and publishers and supplied its publications to subscribers  and others  for payment.  It was condended that the activity  of the Association was not "a business or trade" because by the Memorandum of Associ- (1)  [1889] 2 Q. B. D. 279. 357 ation  all the property and income of the  association  were applicable solely to the promotion of the above objects, and no  part thereof could be paid as dividend or otherwise,  to any member. Holding that the association was established for a "trade or business",  Lord Coleridge C. J. repelled the contention  in these terms:               "Though  it  may  be true that  in  the  great               majority  of cases the carrying on of a  trade               does, in fact, include the idea of profit, yet               the  definition of the mere word ’trade’  does               not  necessarily  mean something  by  which  a               profit   is  made.   But  putting  aside   the               question  whether they carry on a  trade,  how               can  it be denied that the Council carry on  a               business?  They are incorporated; they have  a               secretary; they employ editors, reporters, and               printers;  they print books, they  sell  those               books, they do all that is ordinarily done  in               carrying on the business of a bookseller." The  above  observations  apply  mutatis  mutandis  to   the activity  of the Federation.  It will bear  repetition  that the  Federation also publishes periodicals,  bulletins  etc. and  issues the same to member free of this Court in  R.  K. Mittal’s  case (supra) we would hold that the commercial  or industrial exhibitions, runs museums and makes profits.   Of course, that profit is ploughed back for the purposes of the Federation as set out in its Memorandum of Association,  and is  not  distributed among its members.  But that  does  not alter  the ’fact that its activity is a trading or  business activity.

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For  all the foregoing reasons, particularly in view of  the decision  of  this Court in R. K. Mittals case,  (supra)  we would  hold  that the pre-premises of the Federation  are  a "commercial establishment" within the meaning of s. 2(5)  of the Act. In  the result we allow this appeal, set aside the  judgment of  the  High Court and dismiss the writ petition.   In  the circumstances of the case we make no order as to costs. V.P.S.                                Appeal allowed. 358