Judgment

BHAGWATI, J. - These two appeals, by special leave, arise out of an industrial dispute between the Central Inland Water Transport Corporation Ltd. (hereinafter referred to as the Corporation) and its workmen in regard to payment of bonus for the years 1967-68 and 1968-69 under the Payment of Bonus Act, 1965. The industrial dispute was referred to the Industrial Tribunal for adjudication under Section 10 of the Industrial Disputes Act, 1947. The Corporation raised three preliminary objections, one of which was - and that is the only preliminary objection with which we are concerned in the present appeals - that the establishment of the Corporation in which the workmen were employed was newly set up since 5th June, 1967 and the workmen were, therefore, by reason of Section 16 of the Payment of Bonus Act, 1965, not entitled to payment of bonus for the years 1967-68 and 1968-69. The Industrial Tribunal by an award dated 2nd March, 1971 rejected these preliminary objections and held inter alia that the Corporation was not entitled to claim immunity from payment of bonus under S. 16 and directed that the hearing of the reference should proceed on merits. The reference was then he