Judgment

GAJENDRAGADKAR, J. : These three appeals arises out of two industrial disputes Nos. 24 and 26 of 1951 between the appellants and their workmen. Dispute No. 24 of 1951 had arisen between the management and workers of the Sree Meenakshi Mills Ltd., Madurai, whereas dispute No. 26 of 1951, was between the management and workers of the Thiakesar Alai, Manapparai. Both the disputes were in respect of bonus claimed by the workmen for the year 1950-51. The workmen claimed bonus for the year 1950-51 on the allegation that the two mills constituted one unit and had made profits during the relevant year. On the other hand, the appellant contended that the two mills were two different units and the claims for bonus made by the workmen against them should not be considered together. According to the appellants during the relevant year there was a trading loss and as such no bonus was payable to the workers. The Industrial Tribunal rejected the pleas raised by the appellants and held that the two mills formed part of the same unit. It also came to the conclusion that for the year in question there was surplus of Rs. 2,87,676 against which the workmen s claim for bonus was justified. Tha