C. K. PRASAD, J. ( 1 ) ALL these writ petitions have been directed to be heard together. In all the writ petitions filed under Art. 227 of the Constitution of india, petitioners pray for quashing of the order of the Controlling Authority under the Payment of Gratuity Act, 1972 whereby it has held that the provisions of the Payment of Gratuity Act apply to the petitioners and their employees are entitled to payment of gratuity under the said act. ( 2 ) ALTHOUGH various points have been raised in the writ petitions, but at the time of hearing Mr. Gupta appearing on behalf of the petitioners raises only one point i. e. the petitioners-Society being registered as Society under the M. P. Societies Registration Act, 1973 and not under the M. P. Societies registration Act, 1959, the provisions of the payment of Gratuity Act is not attracted. Hence, petitioners are not liable to make payment of the gratuity amount, nor the respondents are entitled to the same. ( 3 ) IN view of the aforesaid submission, it is inexpedient to give in detail the facts of the case. Petitioners are Societies registered under the M. P. Societies Registration Act, 1973. They run schools in which respondents are employed. After they superannuated from service, they were not paid the gratuity amount. They filed application for grant of gratuity before the Controlling Authority under the payment of Gratuity Act, 1972. Controlling authority under the Payment of Gratuity Act, acceded to the prayer of employees and directed for payment of gratuity amount as also interest thereon. Petitioners aggrieved by the same, have preferred these writ petitions under art. 227 of the Constitution. ( 4 ) SHRI Gupta appearing on behalf of the petitioners submits that the provisions of payment of Gratuity Act, 1972 are to apply to every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State. He submits that in the State of Madhya Pradesh, law in relation to shops and establishments is the M. P. Shops and Establishments Act, 1958. According to Mr. Gupta Sec. 2 (8) of the M. P. Shops and Establishments Act defines establishment which means commercial establishments, shops etc. He submits that in the State of Madhya Pradesh, law in relation to shops and establishments is the M. P. Shops and Establishments Act, 1958. According to Mr. Gupta Sec. 2 (8) of the M. P. Shops and Establishments Act defines establishment which means commercial establishments, shops etc. The expression "commercial establishment" has been defined under Sec. 2 (4) of the M. P. Shops and establishments Act to mean an establishment which carries on any business, trade or profession and includes a Society registered or deemed to have been registered under the madhya Pradesh Societies Registration Act, 1959. Accordingly, it is the stand of Shri Gupta that as the petitioners' Society is not registered under the M. P. Societies Registration Act, 1959, but under the M. P. Societies Registration act, 1973, it is not a commercial establishment and once it is held so, the provision of Sec. 1 (3) (b) of the Payment of Gratuity Act shall not be attracted. He further submits that the petitioners' Establishment could have been brought under the purview of Payment of gratuity Act, by issuance of notification, by the central Government as required under Sec. 1 (3) (c) of the Payment of Gratuity Act. ( 5 ) SHRI H. N. Vyas, however, appearing on behalf of the respondent-employees submits that reference of M. P. Societies Registration act, 1959 in Sec. 2 (4) (a) of the M. P. Shops and Establishments Act, 1958 will mean M. P. Societies Registration Act, 1973 which has repealed M. P. Societies Registration Act, 1959. According to his submissions, reference of M. P. Societies Registration Act, 1959 in sec. 2 (4) (a) in M. P. Shops and Establishments act has to be read to mean Madhya Pradesh societies Registration Act, 1973 as it has repealed M. P. Societies Registration Act, 1959. ( 6 ) IN view of the rival submission it is apt to reproduce the relevant provisions of law. Section 1 (3) (b) and (c) of the Payment of gratuity Act, 1972 read as follows: sec. 1. ( 6 ) IN view of the rival submission it is apt to reproduce the relevant provisions of law. Section 1 (3) (b) and (c) of the Payment of gratuity Act, 1972 read as follows: sec. 1. "short title, extent, application and commencement, (1) and (2) (3) It shall apply to (a) (b) every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which ten or more persons are employed, or were employed on any day of the preceding twelve months; (c) such other establishments or class of establishments, in which ten or more employees are employed, or were employed on any day of the preceding twelve months, as the Central Government may, by notification, specify in this behalf. Section 2 (4) (a) and (8) of the M. P. Shops and Establishments Act, 1958 which are relevant for the purpose, read as follows: 2. Definitions.- In this Act, unless there is anything repugnant in the subject or context, (1) to (3) (4) "commercial Establishment" means an establishment which carries on any business, trade or profession or any work in connection with, or incidental or ancillary to, any business, trade or profession and includes (a) a society registered or deemed to have been registered under the Madhya Pradesh societies Registration Act, 1959 (1 of 1960)and a charitable or other trust, whether registered or not, which carries on whether for gain or not, any business, trade or profession or work in connection with or incidental or ancillary to such business, trade or profession; (5) to (7) (8) "establishment" means a shop, commercial establishment, residential hotel, restaurant, eating-house, theatre, or other place of public amusement or entertainment to which this Act applies and includes such other establishment of like nature as the Government may, by notification, declare to be an establishment for the purposes of this Act; ( 7 ) A plain reading of Sec. l (3) (b) of the payment of Gratuity Act clearly shows that same applies to any establishment within the meaning of any law for the time being, in force, in relation to the Shops and Establishments in a State. As stated earlier, in the State of Madhya pradesh, M. P. Shops and Establishments Act, 1958 is the law in relation to shops and establishments. As stated earlier, in the State of Madhya pradesh, M. P. Shops and Establishments Act, 1958 is the law in relation to shops and establishments. Establishment has been defined in Sec. 2 (8) of the M. P. Shops and establishments Act to mean a shop, commercial establishment etc. Expression "commercial establishment" has been defined under Sec. 2 (4) of the Act and the same is to include a society registered or deemed to have been registered under the M. P. Societies registration Act, 1959. It is common ground that M. P. Societies Registration Act, 1959 has been repealed by Sec. 44 of the M. P. Societies registration Act, 1973. ( 8 ) IT is relevant here to state that when 'commercial establishment' was being defined under Sec. 2 (4) of the M. P. Shops and establishments Act, 1958, law in relation to registration of Societies was M. P. Societies registration Act, 1959. It is further relevant here to state that Sec. 2 (4) (a) of the M. P. Shops and Establishments Act was substituted by m. P. Shops and Establishments Act, 1967. At that particular point of time, M. P. Societies registration Act, 1973 was not in existence. In that view of the matter, Legislature could not have stated about the application of the M. P. Shops and Establishments Act to a Society registered under the M. P. Societies registration Act, 1973. It is relevant here to state that Sec. 3 (A) of the M. P. Societies registration Act, 1973 has provided that a society registered or deemed to be registered under the M. P. Societies Registration Act, 1959 shall be deemed to be registered under the 1973 Act. In that view of the matter, I am of the considered opinion that reference to M. P. Societies Registration Act in Sec. 2 (4) (a) in m. P. Shops and Establishments Act, 1958 has to be read to mean M. P. Societies Registration act, 1973. It is not in controversy that the petitioners are Societies registered under M. P. Societies Registration Act, 1973. In that view of the matter, I have no hesitation in holding that it is a 'commercial establishment' within the meaning of Sec. 2 (4) of the M. P. Shops and establishments Act. Once it is held so, it becomes an 'establishment' under Sec. 2 (8) of the said Act. In that view of the matter, I have no hesitation in holding that it is a 'commercial establishment' within the meaning of Sec. 2 (4) of the M. P. Shops and establishments Act. Once it is held so, it becomes an 'establishment' under Sec. 2 (8) of the said Act. Section 1 (3) (b) of the Payment of gratuity Act applies to an establishment within the meaning of any law for the time being in force in relation to Shops and Establishments in a State. Petitioners being an establishment within the meaning of Sec. 2 (8) of the M. P. Shops and Establishments Act, provisions of payment of Gratuity Act apply to them. ( 9 ) TO put the record straight, it is relevant here to state that Shri Gupta in support of his submission has placed reliance on a judgment of a learned single Judge of Andhra Pradesh high Court in case of Chairman, Governing body, S. M. V. M. Polytechnic, Tanuku v. Government of A. P. (1989-II-LLJ-95) (AP) to contend that an educational institution does not come within the purview of the Payment of gratuity Act. In the aforesaid case, the meaning of the establishment was being considered with reference to the law prevailing in that State and as such, same has no bearing on decision of the present case. ( 10 ) ONLY submission made by counsel for the petitioners having no substance, I do not find any merit in the writ petitions and they are dismissed accordingly. In the facts and circumstances of the case, there shall be no order as to cost. .