1979 (11) TMI 276

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....in issue raised in this appeal turns on a construction of Section 32(5) of the Payment of Bonus Act and its application to the facts of the present case. The Trumila Tirupathi Devasth name has a very wide circle of devotees who come from all over the country, The Devasthanama caters to their needs and provides the amenities since pilgrims flock to the shrine. One of those facilities is stated to b....

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....ion with which we are concerned is whether the transport operation by the administration falls within the category of institutions within the meaning of Section 32(5)(c). Is the Transport Department so merged in and integrated with the Devasthanam as to be incapable of independent identity Is the Transport Industry run by the Devasthanam sufficiently spread as to be treated as an institution in it....

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....e pilgrims. These by themselves do not cinch the issue whether the institution has been established not for purposes of profit, nor are we satisfied that merely because in the administrative report of the Devasthanam, there is mention of the transport establishment as a remunerative enterprise, that is decisive of the issue. 3. The Tribunal has to decide whether the Transport Department, having....

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....he character of the institution, was the institution not one for purposes if profit', motives apart ? If it was one, definitely not for earning profit but merely as an ancillary facility fur pilgrims to reach and to return, 532(5) will exclude the institution. If we may tersely put it, the dominant purpose of the Transport Department will be the decisive factor. 5. We, therefore, see aside ....