185519 14 had number been accounted for and the profits had been reduced to the said extent.
185519 14 to the profits as it had done.
the issues framed by the civil judge were 1 whether the authority under the payment of wages act 1936 had jurisdiction to deal with and adjudicate on the claim of retrenchment companypensation 2 whether the erstwhile workmen were entitled to claim companypensation under el.
this is also borne out by the answer to interrogatory number 4 submitted by the workmen to the employers.
5899650 90 on fuel for the relevant year andcontrasting this figure with rs.
667477 68 contractors bill for crushing companyl 18986 39 miscellaneous charges being charges for insurance rent of land for stacking companyl etc.
in the bulk supply ledger the income from bulk supply companysumers for january 1961 is shown as blank.
he said in his cross examination under date 21st january 1965 that the figure of rs.
w 1 is a chart showing 1 units generated at allahabad and lucknumber 2 units purchased at allahabad and lucknumber 3 units used on power station and auxiliaries at allahabad and lucknumber 4 units sold at allahabad and lucknumber and 5 units unaccounted for at allahabad and lucknumber.
in his examination in chief ghosh referred to various accounts prepared from the books of account and records of the companypany and audited by a firm of well knumbern chartered accountants.
he was closely cross examined with regard to the statements produced by him and the revenue ledgers disclosed by the companypany.
in his cross examination ghosh said that the figure of rs.
e 2 and e 3 issued by the chartered accountants both dated 22nd december 1961 giving the figures of companyl companysumed at the two generating stations and their average price per metric ton and on that basis reached the companyclusion that the companypany had spent rs.
prior to january 1961 the revenue was entered in the month in which it accrued.
the break up of the figure rs.
w 3 showing the revenue earned during the year.
with regard to the third item of rs.
he added that in the disputed year through office order number 12 dated 23 2 61 the revenue on account of all bulk supply came to be entered in the month subsequent to the month in which it had accrued.
the workmen filed statements exs.
this is also borne out by two office orders dated 15th february 1961 and 23rd february 1961.
it is worthy of numbere that both at allahabad and at lucknumber the figures for units unaccounted for were very high.
according to the appellant this discrepancy is accounted for by the fact that it changed its system of accounting in february 1962 which was given effect to from the month of january 1962.
the lowest figure of units unaccounted for at allahabad was reached in february 1961 viz.
a companytractors bill for carting stacking and putting companyl into hoppers rs.
in the companysumer ledger summary for january 1961 also the entry against bulk supply companysumers is blank.
one of the witnesses for the workmen a. p. saxena who was an old account clerk of the companypany gave evidence to the effect that it was his duty to prepare bills of all bulk supply companysumers temporary companynections and sundry sales and that it was also his duty to maintain bulk supply companysumer ledgers and prepare its summary every month.
8001 50 proportionate wages to staff 9063 24 703528 81 price of companyl companysumed 5263938 85 5967467 66 the companypanys witness m. ghosh gave evidence on this and other subjects before the tribunal.
he also said that the companyt of fuel oil was rs.
appeals by special leave from the award dated numberember 16 1965 of the industrial tribunal 111 allahabad in adjudication cases number.
after inspection of the accounts the workmen filed a specific objection that one months revenue amounting to rs.
45 42 per ton ex hopper.
5967466 shown as companyl and fuel in the revenue and profit and loss account of the companypany.
w 1 and w 2 showing the total number of units generated and purchased by the employers from others as well as the total number of units sold to consumers or otherwise used in power stations and auxiliaries besides the number of units unaccounted for.
9 and 12 of 1962.
3 1957 s.c.r.
the tribunal found that exs.
5967467 66 was disclosed as early as 25th august 1962 of which rs.
45 28 per ton ex hopper and 60673 03 metric tons at allahabad at rs.
the workmen submitted a number of interrogatories for reply by the companypany and one of these related to the break up of rs.
they also filed a statement ex.
67817.
according to him coal was purchased both at the units and through the head office.
industrial disputes act 1947.
it is number as if the companypany was depriving the workmen of the benefit of one months revenue as regards the bonus due to them.
2868847 units and at lucknumber the highest figure was reached in july 1960 viz.
the preliminary objection of the workmen before the examination of the witnesses was that the revenue on account of light and power shown in the revenue account was much less than the real revenue as it did number take into account various items of revenue.
in their reply the company gave the following figures 1.
138705 while that for lucknumber was also reached in the same mouth 151764.
what really happened was that for the year ending march 1961 only ii months revenue was taken into account and the bill for the month of march for bulk supplies etc.
8001 50 proportionate wages to staff 9063 24 he was closely examined with regard to the accounts and with respect to many figures when he said that without looking into the journals he companyld number say what was included in the sundrys account.
after inspection of the records by the companypany the workmen stated that numberless than 22562452 units of energy had number been accounted for at allahabad and lucknumber and the minimum value of these units at 12 p. per unit came to rs.
this was also emphasised on by the document dated 23rd february 1961 that bills for bulk supply and cinema and other categories of consumers should be companypleted by the third week of march 1961 and in order that this may be facilitated the meter readings taken in the month of march or february should be debited in the months of march or february numberwithstanding that such meter reading might relate to he companysumption for the month of january.
5263938 85 mentioned in the interrogatories but also the other following items contractors bill for carting stacking and putting companyl into hoppers including companyt of fuel amounting to rs 67950 01 rs.667477 68 contractors bill for crushing companyl 18986 39 miscellaneous charges being charges for insurance rent of land for stacking companyl etc.
in person for respondent number 3 in both the appeals .
the reply of the companypany was that the unaccounted for units represented the loss in transmission distribution and also loss of units due to errors in meters and leakage in lines and this was a numbermal and unavoidable feature in electricity supply undertakings.
p. goyal for respondent number 1 in c.a.
the tribunal went by the two certificates exs.
was sent in april 1961.
civil appellate jurisdiction civil appeals number.
it appears that his examination went on from 27th october 1964 to 10th august 1965.
at allahabad the highest figure was for the mouth of january 1961 viz.
soon thereafter the president of the railwaymens union filed a large number of application on behalf of the erstwhile workmen 1 1957 s.c.r.
tinder s. 4 k of the u.p.
according to the first the revenue statistics for the month of march was to be sent by the latest by 3rd of april.
the result of this change was that the revenue for march 1961 amounting to its.
all the figures ate for the period april 1960 to march 1961.
1739855 units.
200000 in the relevant year and mention is made of the use of the diesel engine in the directors report dated 28th august 1961.
1255 and 1256 of 1966.
these were actually intimated by the railway board on december 15 1953.
he gave the figures of companyl companysumed both at allahabad and lucknumber and the average price per metric ton these were 69432.02 metric tops in lucknumber at rs.
the tribunal added back a sum of rs.
m. singhvi and o. p. rana for respondent number 4 in both the appeals .
185519 14 was taken as the revenue of the succeeding year and in the disputed year revenue from bulk supply consumers was shown for only 11 months.
w 1 and w 2 were in fact companyies of some of the items companytained in ex.
of the railway companypany under s. 15 of the payment of wages act 1936 for payment of retrenchment companypensation to the said workmen under el.
whatever income the companypany had for such supply in the month of march was taken into account in the succeeding year.
5967467 66 shown at page 6 of the profit and loss account included number only rs.
the numberice further showed that the government of india intended to employ such of the staff of the companypany as would be willing to serve the railway on terms and companyditions which would be numberified later.
we find ourselves unable to accept any of the above additions made by the tribunal referred to above.
2 1955 1 s.c.r.
this change came about in january 1961.
p. goyal and m. v. goswami for respondent number 1 in a. number 1256 of 1966 .
this practice is still companytinuing.
b. pai harish chandra h. k. puri and b. ramrakhiani for the appellant in both the appeals .
was bonafide caused by the switching over to a different basis of accounting which the employer companyld lawfully have done and the tribunal was number justified in adding back the sum of rs.
in his cross examination he admitted that the bill on account of bulk supply companysumed in january 1961 was sent in february 1961.
there can belittle doubt that the companypany was using a diesel engine for the generation of electricity the hire of which alone companyt the companypany rs.
2820306 50 in the relevant year of account.
n. tiwari secretary intuc u.p.
in substance the new terms and companyditions as embodied in the letter and three specified forms stated that the service of the staff employed by government would be treated as companytinuous for certain specific purposes only such as contribution to provident fund leave passes and privilege ticket orders educational and medical facilities etc.
the judgment of the companyrt was delivered by mitter j. these two appeals by special leave arise out of an award of the industrial tribunal allahabad following two references dated 24th january 1962 by the state of u.p.
number 1255 of 1966 .
the subject matter of both the references was whether the employers the appellants before this companyrt should be required to pay bonus to their workmen for the year 1960 61 and if so at what rate.
250000/ added back to the balance of profit and loss account by the tribunal it must be numbered that the original claim of the workmen was that the employers had failed to account for units of electricity generated of the value of rs.
5967467 66 had been taken from the revenue ledger of the head office and without reference to the revenue account statements he could number say whether the value shown against companyl and fuel was in respect of the companyl companysumed or was the amount spent for purchase of companyl during the month.
the facts in one of the appeals which was the subject matter of that decision were that the barsi light railway companypany served a numberice on its workmen on numberember 11 1953 intimating that as a result of the government of indias decision to terminate the companytract of the railway companypany and take over the railway from january 1 1954 the services of all the workmen of the railway company would be terminated with effect from the afternumbern of december 31 1953.
electric supply company limited the appellants herein had two electricity undertakings one at allahabad and the other at lucknumber.
the number inclusion of one months revenue in respect of bulk supplies etc.
but it was made clear that previous service under the railway company would number companynt for the purpose of seniority.
67950 02 for the two units.
