Judgment

S.B. Majmudar, J.—Leave granted in the S.L.Ps.

2. As common questions of law and fact arise in this group of appeals they were heard together and are being disposed of by this common judgment. The State of Tamil Nadu and the Tamil Nadu State Housing Board (hereinafter referred to as ‘the Housing Board’) as appellants in these appeals have raised a contention for our consideration as to whether the Payment of Bonus Act. 1965 (herein­after referred to as ‘the Act’) will be applicable to the employees of the Housing Board during the relevant accounting years from 1978-79 onwards. It is contended on behalf of the appellants that the employees of the Board will not be entitled to the statutory bonus under the Act on twin grounds. Firstly, in view of the statutory exclusion of the Housing Board from the applicability of the Act as per Section 32(v)(c) of the Act and secondly, on the ground that the State of Tamil Nadu for the relevant years had exercised its power of exempting the Housing Board under Section 36 of the Act from all the provisions of the Act. In the writ petitions filed by employees of the Housing Board the High Court of Madras has taken the view that the Housing Bo