Judgement

BHARGAVA, J.:- This appeal by special leave has been filed by the workmen of Messrs. Hindustan Motors Ltd. against the decision of the First Industrial Tribunal, West Bengal, in a dispute relating to payment oh bonus for the year 1960-61. The respondent, M/s. Hindustan Motors Ltd., (hereinafter referred to as "the Company") was established in the year 1942 and, initially the work taken up by the Company was that of assembling or motor cars from components imported from foreign countries. Later on, manufacture of components of motor cars was started and gradually the Company developed this work of manufacture of components by increasing the number of components manufactured by it until at the present time, the Company is manufacturing more than 70 per cent of the components utilised in the cars put in the market by the Company. The work of manufacturing components was taken in hand for the first time in the year 1949, according to the reply of the Company filed on 10th January 1962, to the statement filed on behalf of the workmen before the Tribunal A, the initial stages of its existence, the Company was running at a loss and even, as late as the year 1956 the Tarrif Commis