(1.) The petitioner seeks a writ of Certiorari, to call for the records relating to the award dated November 30, 1992 made in I.D. No. 13 of 1988 on the file of the first respondent-Industrial Tribunal, and to quash the same.
(2.) The above writ petition relates to the payment of bonus for the accounting year 1984 by the petitionner-Management to the 2nd respondent employees' Union, working under the petitioner - Management, as per the provisions of the Payment of Bonus Act, 1965 (hereinafter referred to as the "Bonus Act").
(3.) Section 2(1) of the Bonus Act defines the term "accounting year"; Section 2(13) defines the term "employee" with reference to ceiling on wages to claim bonus; Section 4 provides for computation of gross profit; Section 5 provides for computation of available surplus; Section 6 prescribes the sums deductible from gross profit and Section 7 provides for the calculation of direct tax payable by the employer.