This appeal is directed against the order of the learned IInd Labour Court, made on 9th September, 1982, directing the appellant-Company to pay in respect of the years 1976-77 and 1977-78, to each of its workmen, who in the years in question had been in its employment for a continuous period of not less than 90 days, bonus for each of the 2 years, equivalent to wages for 35 days, in addition to the wages payable to such workman. The said order has been made by the learned Labour Court on 2 separate applications, both under section 34, 1.R.0., one for the enforcement of payment of bonus under clause (1) of Standing Order 10-C for the year 1976-77 and the other for the enforcement of payment of bonus for the year 1977-78.
2. Statutory bonus under Standing Order LO-C is only paid for the year in which the employer makes a profit. Furthermore, not only is the payment of bonus limited to the workmen who have been in the continuous employment of the employer in that year for a period of not less than 90 days, but further the amount of bonus to be paid has to be in accordance with the provisions of clauses (2) and (3) of Standing Order 10-C. In simple words, if the amount of the profit earned during the year is equal to or exceeds 4 times the aggregate of one month's wages of the workmen, the amount of bonus shall not be less than the aggregate of such wages, but if the profit earned by the employer during the year is less than 4 times the aggregate of one month's wages of the workmen, the bonus payable to the workmen shall not be less than 15% of such profit.
Further--more, the bonus payable to a workman shall bear to his monthly wages, the same proportion as the total bonus payable by the employer bears to the aggregate of one month's wages of all the workmen. In the instant cases, assuming that the appellant-Company has made profits during each of the 2 years in question. i.e.., 1976-77 and 1977-78, it is not known what. Is the quantum of such profit and particularly whether the profit earned during each of the 2 years is not less than 4 times the aggregate of one month's wages of tree workmen employed in the establishment. 1t is true that adequate time was given to the employer to produce evidence in this behalf and that he failed, in spite of a number of opportunities given to him, to produce the required evidence, but the difficulties nevertheless remain of how the bonus is to be computed. Is the bonus to be paid to the workmen subject to- the maximum of 30% profit as provided under sub-clause (a) of clause (2), or is to be not less than 15% of the profits as provided in sub-clause
(b) of clause (2). It may also be pointed out that! According to a settlement filed before the learned IInd Labour Court , the appellant-Company was to pay bonus equivalent to 33 days of the salary in respect of the financial year ending on 30th September, 1975. Apart from that this settlement was to remain in force upto 31st December, 1977 only and was thereafter to automatically expire, the question arises whether the provision in the settlement for payment of bonus for the year end--ing 30th September, 1975 can be made applicable to the years 1976-77 and 1977-78. Even the settlement provides for payment of bonus equivalent to wages for 33 days of a workman whereas the learned Labour Court has awarded for each of the 2 years bonus equivalent to wages for 35 days. In the circumstances, both the learned counsel submitted that the case may be remanded to the learned Labour Court , after setting aside the order in appeal with the following directions :--
(i) That the appellant-Company, within a period not exceeding 2 months, as may be fixed by the learned Labour Court will file before the learned Labour Court either audited accounts of the appellant-Company for the years 1976-77 and 1977-78 or assessment orders of the Income-tax authorities for the said period.
(ii) That if the appellant-Company fails to file, within the aforesaid period, either the audited accounts for the relevant years or the assessment orders of the Income-tax authorities, it will pay, within a period of 30 days or shorter period as may be fixed by the learned Labour Court bonus to its workmen in accordance with the provisions of Standing Order 10-C (1) on the assumption that for each of the 2 years in question, it has made profits not less 4 times the aggregate of one month's wages of its workmen.
(i.e) The payment of bonus- will only be made to such of the workmen as had put in not less .Than 90 days continuous employment with the appellant-,Company during the year for which bonus is to be paid to them ;
(iv) That if the appellant-Company establishes that profit bonus has been paid to any workman for either of the above 2 years, the amount of the bonus so paid would be deducted from the bonuses admissible to them in the preceding clauses.
3. I would accordingly set aside the order of the IInd learned Labour Court and remand the case to the learned IIIrd Labour Court for a fresh decision of the case on the points detailed above.