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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether bonus paid to a workman forms part of wages so as to be subject to attachment under Section 60(1) proviso (h) of the Code of Civil Procedure.
Analysis: The Court accepted the later view that bonus, once paid, bears the true attribute of wages and should be treated as part of wage for the purpose of attachment. On that basis, the order of the Court below, which had proceeded on the contrary footing, could not be sustained. The separate factual question whether the respondent was a mechanic or a labourer was not decided, as there was no material before the Court below on that aspect.
Conclusion: Bonus is to be treated as part of wages for the purpose of attachment, and the contrary view of the Court below was not sustainable.
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