METAL BOX COMPANY OF INDIA LIMITED STEEL MAZDOOR SABHA BOMBAY INDIAN OXYGEN LIMITED KAPRA MAZDOOR EKTA UNION ASSOCIATED CEMENT CO LTD Vs. THEIR WORKMEN:THEIR WORKMEN:THEIR WORKMEN:THEIR WORKMEN:THEIR WORKMEN:THEIR WORKMEN

JUDGEMENT

(1.) THE following Judgment of the courtwas delivered by:-

(2.) BY a reference dated 17/09/1965, the government ofWest Bengal referred to the Sixth Indus-trial tribunal the following question foradjudication:

(3.) IN its award the tribunal allowedRs. 23,48,226 instead of Rs. 28,82,261.00claimed by the company as depreciation.Similarly it allowed only Rs. 7 lacs in-stead of Rs, 8.87,371.00 claimed by the com-pany as development rebate. As regardsRs. 18.33 lacs claimed under the head ofgratuity, the tribunal held that thatamount was not a reserve but a provision<PG>617</PG>and, therefore, was not liable to be addedback. But it held that the company coulddeduct only Rs. 10 lacs and odd as alsoRs. 1.31 lacs and Rs. 87,000.00 and odd ac-tually paid during the year to employeeswho retired during that year and addedback the balance of Rs. 6 lacs to the grossprofits. Except for these amounts, theTribunal accepted the rest of the com-pany's computation. IN the result theTribunal found the available surplus andthe allocable surplus to be 54 lacs andodd and Rs. 32.42 lacs respectively, anddirected payment of bonus at 14.55 percent of the total wages. Both the Unionsand the Company obtained special leaveand filed appeal challenging the correct-ness of the Award.