JUDGMENT

V. R. KRISHNA IYER, J.:— Affirming judgments need not speak elaborately, and so, in these two appeals where we do not disagree with the High Court, only a brief statement of reasons in called for.

2. The subject-matter is a bouns dispute between the management-respondent and the workmen union revolving round the applicability of the proviso to S. 3 of the Payment of Bonus Act, 1965 (hereinafter referred to as the Act) for the years 1964-65 and 1965-66. A thumbnail sketch of the facts:

The K. C. P. Limited, a public limited company, carries on three business adventures, viz., manufacture of sugar, of cement and of heavy engineering machinery. The concerned factories are in three different places in South India and employ workmen on different terms in three different units. We are directly concerned with the engineering unit known as the Central Workshop run at Tiruvottiyur, Madras. When the Payment of Bonus Act. 1965 came into force the workmen of this unit, which was financially faring ill unlike the other two sister units, demanded bonus on the footing that the three different undertakings must be treated as one composite establishment and on the basis of the overall profit