Dear Ankur, Section 3 of the IDA, 1947, requires every industrial establishment that has employed 100 or more workmen on its rolls on any day during the preceding 12 months to constitute a "Works Committee" comprising representatives of the employer and all workmen in the establishment. Therefore, it is mandatory for the employer of such an industrial establishment to comply with this requirement. Further details regarding this matter can be found in the provisions of the relevant section.