JUDGMENT :

N.L. VYAS, J.

1. In both these references the parties are the same. In Adjudication No. 24 of 1956 the demand is for bonus for the year 1954 and in Adjudication No. 89 of 1956 the demand is for bonus for the year 1955. As the same points arise for decision in both these adjudications, common evidence was heard, and I am disposing of both these references by a common award.

2. The factory at Bhavnagar appears to have been constructed in 1933-34, though no definite evidence was produced before me on this point. The manager has given evidence and he has stated that the buildings were constructed and the plant was installed in 1933 or thereabout. Thereafter, the factory was working for about two or three years, and was then closed as it was not possible for the factory to market the finished goods outside Saurashtra because of the customs cordon at Viramgam. According to the manager, the factory was not working for several years, and ultimately it was rented by the company in 1943. The company appears to have been formed also in 1943. From 1943 to 1945 the factory was worki