The petitioner is a unit of National Textile Corporation, which is a Central Government Undertaking. The establishment employs about 800 persons. 32 persons are casually engaged by the petitioner, on a compassionate gesture, they being dependents of former employees who died in harness. According to the petitioner, such employees will not come within the ambit of the Kerala Industrial Establishments (National and Festival Holidays) Act, 1958, and therefore, they are not entitled to the national and festival holidays as permitted by the Act. However, the 2nd respondent, by Ext.P3, directed the petitioner to disburse wages to the said 32 persons for the 13 national holidays for the year 2007 holding that they are employees of the petitioner. The petitioner submits that the petitioner was not given an opportunity to prove before the 2nd respondent that these persons are not liable to be covered under the Act, they being casual employees. They further submit that the establishment is