Judgment

PUNCHHI, J.:- Leave to appeal granted.

2. The question which falls for determination in these appeals is whether in computing the amount of one months wages, to be paid under S. 33(2)(b) of the Industrial Disputes Act, 1947, (hereafter referred to as the Act) the employer is justified in reducing the amount by statutory tax deductions?

3. The three appellants herein, in the period 1979-80 were in the employment of the respondent-Air India, and stationed at Calcutta. They individually suffered disciplinary proceedings on the charges of some misconducts and having been found guilty were awarded penalties of removal or dismissal by the Air India, as due to each. It is common ground that the respondent-Air India, statutorily bound, applied to the National Industrial Tribunal, Bombay by means of separate approval applications under Section 33(2)(b) of the Act to have its action approved. In terms of the said provision it paid to the appellants one months salary or wages, reducing it by a sum of Rs. 10/- or 15/-, as deductible on account of monthly payment of tax on employment, imposed on salary and wage earners, under the provisions of the West Bengal State Tax on Professions, Tra