LAWS(SC)-1986-11-66

D P MAHESHWARI Vs. TOSHNIWAL BROTHERS PRIVATE LIMITED

Decided On November 28, 1986
D P MAHESHWARI Appellant
V/S
Toshniwal Brothers Private Limited Respondents

JUDGEMENT

(1.) It appears that an amount of Rs. 59,702. 00 has been deducted towards income tax from the back wages directed to be paid to the workman and paid to Income Tax Department. The employer is directed to pay the sum of Rs. 59,702. 00 to the employee. He may, however, deduct the employee's contribution towards provident fund and pay the balance within four weeks from today. With regard to the amount paid to the Income Tax Department the employer may seek adjustment from the department against future tax payable by the employer. We are told that if the employee's income is spread over as contemplated by S. 89 of Income Tax Act no tax will be payable by the employee. That is the reason for making this order in the present terms. In regard to payment of bonus Mr Sibal, learned counsel for employer states that employer is willing to pay the bonus. The employer may pay the bonus within four weeks from today. The employer's contribution towards provident fund may also be deposited. The civil miscellaneous petition is disposed of accordingly.