COMMISSIONER OF INCOME TAX Vs. GENERAL MAGNETS LTD

JUDGEMENT

(1.) SINCE the subject-matter of challenge in both the writ petitions is same, the award dated 14th November 2000 passed by the Ninth Industrial Tribunal, West Bengal at Durgapur (hereinafter referred to as 'the Tribunal'), they have been heard together ; and we propose to dispose of them by this common judgment.

(2.) A company known by the name of 'Mayurakshi Cotton Mills Ltd.' having its factory at Panchra, Birbhum, in West Bengal was wound up in terms of the BIFR's order dated 20th September 1989. Its assets were purchased by the Government of West Bengal for Rs. 108,80,092.00. To reopen and run the said factory, on 4th January 1990 the Government constituted a 'committee-of-management' (hereinafter referred to as 'the committee'). On 18th February 1990 the factory was re-opened. Most of the employees/workmen of the erstwhile company were engaged afresh by the committee on temporary basis.

(3.) HOWEVER, numerous labour troubles started enveloping the said factory. Ultimately, alleging continuous unlawful, illegal, riotous, and disorderly activities and wanton indiscipline indulged in by a section of the workmen claimed to be members of the Employees' Union and the Shramick Union, the committee declared a lock out with effect from 5th August 1992.