https://www.taxtmi.com/caselaws?id=173696 The Payment of Bonus Act, 1965 was treated as a complete statutory scheme governing entitlement to bonus, computation, and the classes of establishments to which it applies or from which it is excluded. Section 1(3) limits coverage, and section 32 creates express exemptions for specified establishments, indicating that excluded or exempted employers cannot claim bonus outside the Act through the Industrial Disputes Act or corresponding law. Section 39 was read as procedural only, preserving the adjudicatory machinery of that law for disputes arising under the Act, not as an independent source of bonus entitlement. The statutory exclusions and exemptions were therefore given full effect, and the appeals succeeded. en-us Tue, 16 Jul 1968 00:00:00 +0530 Mon, 21 Sep 2015 12:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173696 The Payment of Bonus Act, 1965 was treated as a complete statutory scheme governing entitlement to bonus, computation, and the classes of establishments to which it applies or from which it is excluded. Section 1(3) limits coverage, and section 32 creates express exemptions for specified establishments, indicating that excluded or exempted employers cannot claim bonus outside the Act through the Industrial Disputes Act or corresponding law. Section 39 was read as procedural only, preserving the adjudicatory machinery of that law for disputes arising under the Act, not as an independent source of bonus entitlement. The statutory exclusions and exemptions were therefore given full effect, and the appeals succeeded. Case-Laws Indian Laws Tue, 16 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173696