https://www.taxtmi.com/caselaws?id=199682 Bonus payable under the Payment of Bonus Act was treated as "wages" under the Payment of Wages Act because the statutory obligation to pay bonus forms part of the terms of employment. However, the Payment of Wages Authority had no jurisdiction to decide such claims where the dispute required interpretation of the Bonus Act and its exemption provisions, since bonus disputes are to be treated as industrial disputes and the special statute prevails. Establishments placed under direct management through an authorised controller under the Industries (Development and Regulation) Act were regarded as carried on under the authority of a Central Government department and therefore exempt under Section 32(iv) of the Payment of Bonus Act. en-us Tue, 17 Mar 1970 00:00:00 +0530 Fri, 09 Mar 2018 12:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199682 Bonus payable under the Payment of Bonus Act was treated as "wages" under the Payment of Wages Act because the statutory obligation to pay bonus forms part of the terms of employment. However, the Payment of Wages Authority had no jurisdiction to decide such claims where the dispute required interpretation of the Bonus Act and its exemption provisions, since bonus disputes are to be treated as industrial disputes and the special statute prevails. Establishments placed under direct management through an authorised controller under the Industries (Development and Regulation) Act were regarded as carried on under the authority of a Central Government department and therefore exempt under Section 32(iv) of the Payment of Bonus Act. Case-Laws Companies Law Tue, 17 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199682