- (1.) This appeal is at the instance of the employees of the Central Sales Organisation and Central Transport and Shipping Organisation (hereinafter referred to as the said Organisations) of the Hindusthan Steel Ltd. represented by the Association of Hindusthan Steel Employees and it is directed against the judgment of the learned Single Judge disposing of the Rule nisi issued on the application of the Respondent Hindusthan Steel Ltd.
(2.) The Government of West Bengal by its order dated December 19, 1973, made a reference of an industrial dispute to the Eighth Industrial Tribunal with the following two issues: (1) Whether the employees of the Central Sales Organisation and Central Transport and Shipping Organisation of Hindusthan Steel Limited who have claimed Bonus (under the Payment of Bonus Act) @ 12% for the years 1969-70, 1970-71 and 1971-72 on the basis of the published Profit and Loss Accounts of the Company, are entitled to the same If not, at what rates are they entitled to (2) Whether as a consequence of the Management having presented the Profit and Loss Accounts for the year 1972-73 in a different manner from the last 4 years, the employees' entitlement to higher Bonus has been affected If so, what rate of Bonus are they entitled to An additional issue was framed by the Tribunal at the instance of the Company which is as follows: Whether the workmen are entitled to claim that for the purpose of computation of Bonus payable to the workmen, the Company should follow the system of accounting and preparing Balance-Sheet as in the preceding years, viz., 1969-70, 1970-71 and 1971-72 or whether the Company can justifiably claim that the Bonus should be made payable on system of accounting as was followed by it actually in the year 1972-73
(3.) It may be stated that the dispute covered by the first issue has been amicably settled between the parties. The Tribunal is now concerned with the determination of issue No. 2 and the additional issue framed by it.;