Industrial establishment, means an industrial undertaking or a company as defined under s. 3 of the Companies Act, 1956 or a firm registered under
s. 59 of the Indian Partnership Act, 1932 which is engaged in any industry, or in any trade, business or service. [Central Industrial Security Force Act, 1968 (50 of 1968), s. 2 (1) (ca)]
Industrial establishments, s. 1(3)(b) applies to every establishment within the meaning of any law for the time being in force in relation to establishments in a State. Such an establishment would include an industrial establishment within the meaning of s. 2(ii)(g) of the Payment of Wages Act. Accordingly, the Payment of Gratuity Act applies to an establishment in which any work relating to the construction, development or maintenance of buildings, roads, bridges or canals, or relating to operations connected with navigation, irrigation or the supply of water, or relating to the generation, transmission and distribution of electricity or any other form of power is being carried on, State of Punjab v. Labour Court, AIR 1979 SC 1981: (1980) 1 SCC 4: (1980) 1 SCR 953.
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