PALACE CINEMA Vs. RAMESHWAR DAYAL
HIGH COURT OF PUNJAB AND HARYANA
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(1.) THIS petition under Article 226 of the Constitution has been filed by the management of the Palace Cinema, Roshanara Road, Delhi, In the following circumstances.
(2.) AN industrial dispute has arisen between the petitioner and its workmen which has been referred to Mr. Rameshwar Dayal, Additional Industrial Tribunal, Delhi, who is cited as the respondent in the petition, by the Government under the provisions of the industrial Disputes Act of 1947. One of the Items in the dispute between the management and the workers relates to the payment of bonus for the years 1953-54 and 1954-55. In this connexion the workmen requested to be supplied with copies of the balance sheets and profit and loss accounts for the relevant years and this was ordered by the tribunal, although it was noted at the time that these documents could not be claimed as a matter of right and that they should be treated as confidential in accordance with the provisions of the Act. At the hearing when these documents were supplied, it is alleged by the petitioner, and there is nothing in the order of the tribunal which is now impugned to contradict the allegation, that without even studying the balance sheets and the statements of profit and loss account which were certified by a chartered accountant, or without even alleging by an affidavit or other wise that any particular item in these documents was incorrect, the representative of the workmen applied for inspection of the firm's account books and other relevant documents.
(3.) THIS was strongly resisted on behalf of the management. The tribunal, after considering a number of decisions, while apparently accepting the general principle that duly audited balance sheets must be taken to be correct unless they are shown to be wrong, was of the opinion that the workmen could only show the balance sheets and profit and loss abatement to be wrong by checking them in the light of the account books. It was accordingly ordered on 5 October 1956, that the management should produce the ledger, cash-book and journals for the inspection of the workmen, with an intimation that if it was thought necessary a further order would be passed allowing inspection of vouchers and other auxiliary registers and books.;
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