He admitted that the figures in Ex.
The A. C. C. came into existence in 1936 as a result of the merger of four important groups of companypanies engaged in the manufacture of cement.
C 29 a major portion had been spent on rehabilitation and replacement of the pre 1939 block and 1940 44 block.
They also alleged that the appellant was number entitled to claim.
These were E. Dinshaw, Tatas, Killick Nixon and Khatau, groups.
Out of the total quantity of cement despatched by all the cement factories in India in 1953 54 the A. C. C. despatched 55.46 .
Appeals by special leave from the judgment and order dated the 30th November, 1956, of the Industrial Tribunal, Bombay, in Reference 1.
In this judgment the said companypanies will hereafter be described as the appellant and their workmen as respondents.
997.42 lakhs that Mr. Tongaonkar was severely cross examined.
997.42 lakhs is shown as expenditure on modernisation, rehabilitation, replacement and other sundry capital jobs.
459 and 460 of 1957.
460 of 1957.
H. Kolah, Dadachanji and S. N. Andley, for the appellant.
May 5.
In the year 195354 the appellant had capitalised the full amount standing to the credit of the premium on shares account and had transferred a part of the reserves for taxation to the capital account thus increasing the aggregate capital.
31 lakhs and this amount would have to be deducted from Rs.
459 of 1957.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
interest at more than 4 on paid up capital and 2 on working capital.
165 lakhs which the tribunal was inclined to grant in respect of the relevant item.
L. Dudhia and I. N. Shroff, for the respondents in C. No.
13 of 1956.
The Cement Marketing Company of India Ltd., hereafter called the C. M. I. has been separately registered under the Indian Companies Act as a Joint Stock Company but it is a hundred per cent.
The respondents also companytended that the claim made by the appellant for rehabilitation and replacement in the dispute for the year 195152 included number only the amount required for rehabilitation and replacement but also expansion and so, according to them, the appellant was number entitled to any amount for rehabilitation purposes in the year in dispute.
10 of 1956.
By companysent of parties both the references were heard together and evidence was recorded and documents tendered in the first reference.
T. No.
That in brief is the nature and effect of the findings made by the tribunal.
N. Shroff, for the respondents in C. No.
The Associated Cement Companies Ltd., Bombay, the Cement Marketing Company of India Ltd., Bombay and the Concrete Association of India, Bombay, were faced with a demand of their workmen employed in their offices at Bombay for bonus equivalent to seven months basic wages with dearness allowance.
The A. C. C. is the principal companypany companycerned in the dispute.
The Associated Cement Companies Ltd., Dwarka Cement Works, Dwarka, was similarly faced with a demand of its workmen for bonus equivalent to 50 of total earnings or six months total earnings.
C 29, which shows the said expenditure year by year.
It is against this award that the respective companypanies have preferred the two appeals by special leave.
10 and 13 of 1956.
This claim was resisted by the appellant.
The Judgment of the Court was delivered by GAJENDRAGADKAR J. These two appeals arise out of a demand for bonus made against the appellants by their workmen for the year 1953 54.
T. Nos.
In support of their case the respondents filed several statements which, they claimed, had been prepared in accordance with the Full Bench formula, and they also cross examined Mr. Tongaonkar who gave evidence on behalf of the appellant.
This dispute was referred to the same tribunal and was numbered 1.
S. R. Chari and 1.
The industrial dispute arising out of this demand was referred by the Government of Bombay for adjudication before the Industrial Tribunal, Bombay, under s. 10 of the Industrial Disputes Act and it was numbered I. No.
This award was challenged by the Association before the Labour Appellate Tribunal.
Deducting this amount from the total expenditure of Rs.
1697 55 lakhs, the balance of, Rs.
The emoluments of the workers were inadequate and so they were entitled to the bonus claimed by them in order to fill up the gap between the actual wage paid to them and the living wage due to them.
997.42 lakhs had been ascertained mechanically by deducting from the total expenditure of Rs.
In cross examination he stated that he was number in a position to say whether out of the total expenditure of Rs.
997.42 lakhs shown in Ex.
C 29 had been prepared by the Accounts Department from the Financial Books so far as year to year total expenditure was companycerned and he also stated that it was number possible for him to give details about the said expenditure.
These answers indicated that the amount of Rs.
