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Proceedings
of the Authority appointed by Government of
Maharashtra under para II
under their Notification No.ELD/1662-Elce dated
4thOctober,1962 .
The Commitee met on Friday , 20th September
1963 at 11.00 AM for hearing the application
field by M/s Dhunjibhoy Ice Factory Private
Limited , who were represented by M/s Mulla
& Mulla, Solicitors, Bombay.
At the same time there were present other Ice
Factories represented by their various owners
and/or representatives.
The main contention of the IceFactories was
that these factories were manufacturing ice
nad that cold storage wasonly a subsilary spect
of the manufacture of ice, as distinguished
from making smaller slabs after cutting the
bigger slabs into pieces and selling them ,
which was purely a commercial aspect.
During the hearing they cited one decision wherein
the Supreme Court had decide that where such
processes were undertaken they were decleared
as factories under the Factory Act and as such
these Ice Factories were subject
to the Factory Act. (A. I. R. Supreme Court
1962 Judgement given by justice Badami.)
The
secon cotention was as regards difinition of
an "Industry" They mainly rely on the definitions
which have been given as regards an "Industry"
(1) in the State Financial Corporation Act 1951,
read with Amendment act of 1962, and (2) in
the definition given in the Collection of Statistical
Data Act of 1953.
The
Committee considered all these aspects and has
come to a decision that the Ice Factories, which
actuaIly manufacture ice even though in certain
cases they do use a part of their factory as
cold storage during a slack season, are an industry
and should be subject to part "G" of the Schedule
under the Bombay Electricity Duty Rules 1962.
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