Bonus payable as wages was protected from attachment, with the Bonus Act applying to the relevant accounting year.

Bonus payable to a workman was treated as having the character of wages once payable, so it was protected from attachment in execution under Section 60 of the Code of Civil Procedure, 1908. The Payment of Bonus Act, 1965 was held applicable to the establishments concerned, and Section 1(4) was read as operating for the accounting year commencing in 1964 and subsequent years to that extent. On that basis, the objection to attachment succeeded and the bonus was not liable to attachment.

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Issues: Whether bonus payable to a workman was liable to attachment in execution of a decree, and whether the Payment of Bonus Act, 1965 operated so as to cover the relevant accounting year.

Analysis: The objection to attachment was based on the contention that bonus formed part of wages and was therefore protected under Section 60 of the Code of Civil Procedure, 1908. The Act was held applicable to establishments of the kind involved, and Section 1(4) was read as giving the enactment effect in relation to the accounting year commencing in 1964 and subsequent accounting years, thereby conferring retroactive operation to that extent. Independently, bonus was treated as having the true attribute of wages once payable, so that it fell within the protected character of wages for attachment purposes.

Conclusion: Bonus payable to the petitioner was not liable to attachment, and the objection to attachment succeeded.

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