Summarize the following court judgment. iminal Appeals Nos. 157 and 158 of 1957 and 5 of 1958. Appeals by special leave from the judgment and order dated October 31	 1955	 of the Allahabad High Court	 in Criminal Reference Nos. 28	 29 and 30 of 1955	 arising out of the judgment and order dated December 18	 1954	 of the Sessions Judge	 Deoria	 in Criminal Revisions Nos. 7	 8 and 9 of 1954. 606 G. C. Mathur	 C. P. Lal and G. N. Dikshit	 for the appellant. W. section Barlingay and A. G. Ratnaparkhi	 for the respondents. December 15. The Judgment of the Court was delivered by SHAH J. The question which falls to be determined in this group of appeals is whether field workers	 i.e.	 Supervisors and Kamdars employed by a sugar factory to guide	 supervise and control the growth and supply of sugarcane for use in the	 sugar factory are employees of a ' Commercial Establishment ' with in the meaning of the United Provinces Shop and Commercial Establishment Act	 XXII of 1947 (herein after referred to as the Act). The Magistrate who tried the respondents for offences under section 27 of the Act held that the field workers were employees of a Commercial Establishment. The High Court at Allahabad took a contrary view	 and the State of Uttar Pradesh has appealed to this court against the order of the High Court with special leave under article 136 of the Constitution. The United Provinces Shop and Commercial Establishment Act	 1947 was enacted to regulate the hours of employment and certain other conditions of employment in shops and commercial establishments. Commercial Establishment is defined by section 2	 cl. 3 of the Act. By section 12 of the Act	 provision is made for giving to the employees a weekly holiday besides holidays which may be granted under section 11. Section 13 provides for granting	 ordinary	 casual and " sickness leave. " Section 26 requires the employer to maintain such registers and records and to display such notices as may be prescribed and section 27 penalises contraventions of the Act and the rules made thereunder. The Lakshmi Devi Sugar Mills Ltd. (hereinafter referred to as the company) owns a factory at Chhitauni for manufacturing sugar. The three respondents are respectively the General Manager	 Assistant Manager and Secretary of the company. The company employs certain classes of field workers to guide	 607 supervise and control the growth and supply of sugarcane for use in the Factory. The Deputy Chief inspector of Shops and Commercial Establishment	 Uttar Pradesh	 filed three complaints against the respondents in the court of the Judicial Magistrate	 Deoria	 charging them with contravention of the provisions of sections 12	 13 and 26 of the Act in respect of certain field workers employed by the company for guiding	 supervising and controlling the growth and supply of sugarcane. The respondents contended that the Act did not apply to those employees as they were workers within the meaning of the and accordingly exempt from the operation of the Act. The Judicial Magistrate rejected the contention and convicted the respondents of contravention of section 26 of the Act and sentenced each of them to pay a fine of Rs. 30 in each of the three cases. Against the orders of conviction and sentence	 the respondents preferred revision applications to the Court of Session at Deoria. The Sessions Judge disagreed with the view of the Trial Magistrate and referred the cases to the High Court at Allahabad recommending that the orders of conviction and sentence passed by the Trial Magistrate be set aside. The High Court accepted the references and ordered that the respondents be acquitted. By the definition of a Commercial Establishment in section 2 cl. 3 of the Act	 the clerical and other establishments of a factory to whom the provisions of the Factories Act	 1934	 do not apply	 are included in the connotation of that expression. It is true that the reference in the definition by which clerical and other establishments of factories are included is to the Factories Act of 1934	 but by virtue of section 8 of the General Clauses Act X of 1897	 it must be construed as a reference to the provisions of the Factories Act LXIII of 1948 which repealed the Factories Act of 1934 and re enacted it. The contention raised by the State by special leave	 that since the repeal of the Factories Act	 1934	 in the definition of Commercial Establishment in section 2 cl. 3	 are included all clerical and other establishments of a factory without any exemption has therefore no force. 608 The defines a worker by section 2 (1) as meaning	 it a person employed	 directly or through any "a person employed	 directly or thought any agency	 whether for wages or not	 in any manufacturing process or in cleaning any part of the machinery or premises used for a manufacturing process	 or in any other kind of work incidental to	 or connected with	 the manufacturing process	 or the subject of the manufacturing process." and a factory is defined by section 2(m) as meaning any premises including the precints thereof wherein a specified number of workers on any day of the preceding twelve months is employed. By the combined operation of these definitions	 persons employed in any manufacturing process or in cleaning any part of the machinery or part of the premises used for the manufacturing process or any other kind of work incidental to or connected with the manufacturing process or the subject of the manufacturing process are deemed to be workers in a factory. By the use in section 2 (1) of the of the expression	 I employed in any other kind of work incidental to or connected with the subject of manufacturing process '	 not only workers directly connected in the manufacturing process	 but those who are connected with the subject of manufacturing process in a factory are included. It is unnecessary for the purpose of this case to decide the precise meaning of the expression I subject of the manufacturing process ' in section 2 cl. (1)	 because the diverse provisions of the are intended to benefit only workers employed in a factory	 i.e.	 in the precincts or 'premises of a factory. It is difficult to hold that field workers who are employed in guiding	 supervising and controlling the growth and supply of sugarcane to be used in the factory are employed either in the precincts of the factory or in the premises of the factory; and if these workers are not employed in a factory	 the provisions of the do not apply to them and they evidently fall within the definition of ' Commercial Establishment '. The High Court was of the view that the Supervisors and Kamdars connected with the subject of 609 manufacturing process	 namely sugarcane	 were workers within the meaning of the and accordingly they were excluded from the definition of ' Commercial Establishment ' under the Act. However	 even if the Supervisors and Kamdars were employed in any other kind of work connected with the subject of manufacturing process "	 unless they were employed in the factory	 the provisions of the do not apply to them	 there is no dispute that they are employees of a ' Commercial Establishment ' within the meaning of the Act. The High Court was therefore in error in acquitting the respondents of the offences of which they were convicted by the Trial Magistrate. The orders of acquittal passed by the High Court are set aside and the orders of conviction and sentence passed by the Trial Magistrate are restored. In view of the order of this Court dated October 1	 1956	 made at the time of granting special leave	 the respondents are entitled to their costs of hearing in this court. Appeal allowed.

The three respondents	 who were the General Manager	 the Assistant Manager and the Secretary of the Laxmi Devi Sugar Mills Ltd.	 were charged under sections 12	 13 and 26 of the United Provinces Shop and Commercial Establishment Act	 1947	 for contravening the provisions of the Act relating to holidays	 leave and maintenance of certain registers regarding a class of field workers employed by the company to guide	 supervise and control growth and supply of sugar cane for use in the factory. It was contended on their behalf that those employees were workers within the meaning of the and the United Provinces Shop and Establishment Act did not apply to them. The Judicial Magistrate rejected that contention and convicted the respondents under section 26 of the Act and sentenced them to pay a fine of Rs. 30 each. On a reference by the Sessions judge recommending that the said convictions and sentences may be set aside	 the High Court acquitted the respondents. The State Government appealed to this Court by Special Leave. Held	 that the order of acquittal passed by the High Court was erroneous. The provisions of the were intended to benefit only workers employed in a factory and since field workers guiding	 supervising and controlling growth and supply of sugar cane for use in the factory were not employed in the factory	 the did not apply to them and they fell within the definition of " Commercial Establishment " under the United Provinces Shop and Commercial Establishment Act	 1947.