DECISION This is an appeal under section 32(1-A) of the Industrial Relations Ordinance against an award of the Labour Court with regard to Demands Nos. 2, 6 and 10.
2. The Union raised an Industrial Dispute and it was taken tp the Labour Court. An award was given. Against that award an appeal was filed. The appeal was allowed setting aside the award and the case was remanded with the direction to admit the order of the Income-tax ' Officer ^80 Pakistan Labour Cases 1975 for the period from 1968-69 to 1972-73 subject to the condition that the balance-sheet would be produced by the respondent and the other side would be allowed opportunity to cross-examine the witness who would produce the documents. On remand the Union made an application for the production of the actual profit and loss account by the respondent in order to cross- examine the witness. This application was rejected on the ground that the Appellate Tribunal had ordered only the production of balance-sheet. On the basis of fresh material the Labour Court gave the award. . 3.
This appeal has been confined to demands Nos. 2, 6 and 10 which had been rejected by the Labour Court. On behalf of the appellant a grievance was made that the application was filed by the Union before the Labour Court requiring the production of the Statement of Profit and Loss Account was wrongly rejected as it could not be possible to cross-examine the witness merely on the basis of the balance-sheet which was produced. I entirely agree with this contention. The balance-sheet merely showed net figures of credit and debits and there was no indication with regard to the various details of purchase, sale, stock available, the various expenses incurred and the investment made. In the absence of this material it was exercise in futility to cross-examine the witness. In my view what my learned predecessor intended was the production of profit and loss account showing all the details and not the balance-sheet which was produced. Without the statement of profit and loss account it could not be possible for the Union to establish whether there was any profit or loss. Of course the order of the Income-tax Assessing Authority was produced but the order of my learned predecessor was not fully complied as already stated.
4. In the result I allow the appeal and set aside the award with regard to demands No. 2, 6 and 10 and remand the case for disposal according to law with regard to those demands. The respondent is directed to producei the statement of profit and loss account showing full details before theU Labour Court and Union shall be allowed an opportunity to cross-examine! the witness who will produce the account.