Judgment

BHARGAVA, J. :- These three appeals by special leave arise out of two Awards by the Industrial Tribunal, Bombay, in two References relating to bonus made by the State Government under Section 10 (1) (d) of the Industrial Disputes Act, 1947. The employer is Messrs. Gannon Dunkerlay and Company Ltd. (hereinafter referred to as "the Company"). The workmen of the Company were represented in these industrial disputes by the Gannon Dunkerlay Employees Union (hereinafter referred to as"the Union"). One reference related to the bonus claimed by the workmen at 50 of their annual wages for the years 1958-59 and 1959-60, while the second reference related to the bonus claimed at the same rate for the year 1960-61. The Tribunal awarded the bonus after calculating surplus available for distribution of bonus in accordance with the Full Bench Formula laid down by the Labour Appellate Tribunal and approved by this Court in the case of Associated Cement Companies Ltd., Dwarka Cement Works, Dwarka v. Its Workmen, 1959 SCR 925. Both parties to the appeals are agreed that the Tribunal acted rightly in applying that formula for calculation of bonus payable to the workmen; but both the parties