(1.) Regard being had to the similitude in the controversy involved in the present case, with the consent of the parties, these petitions are finally heard and decided by a common order. Facts of W.P. No.4401 of 2022 are narrated hereunder. The petitioner has filed the present petition under Article 226 of the Constitution of India being aggrieved by the order dtd. 14/10/2019 passed by the Labour Commissioner in Case No.708/7/Teen/2019/48768-74 and order dtd. 10/1/2022 passed by the Presiding Officer, Industrial Tribunal (pronounced on 25/1/2022) in Reference No.16/ID/19.
(2.) The facts of these cases in short are as under:-
(3.) Shri Girish Patwardhan, learned Senior Counsel for the petitioner submits that respondent No.2 claimed a bonus of 20% before the Labour Commissioner as well as before the Industrial Tribunal but they have not filed any evidence in support of the claim. The learned Tribunal has arbitrarily directed the petitioner / Company to pay a bonus of 13% without appreciating the evidence. Learned Senior Counsel further submits that on the basis of profit & loss of the Company, bonus for the year, 2017 - 18 @ 8.33% had already been paid to all the workers. It is further submitted by the learned senior counsel that Sec. 23 of the Payment of Bonus Act gives presumption about the accuracy of audited balance sheets and profits & loss accounts of the Company. The petitioner has filed account books, profit & loss statement duly certified by the Chartered Accountant in which the profit for the year 2017 - 18 was declared and on the basis of which bonus @ 8.33% has rightly been paid to the workmen, therefore, without any basis and material, bonus @ 13% has been awarded which is per se illegal and liable to be set aside.