1986 INSC 0420
                                                  D. P. Maheshwari

                                                           Vs

                                  M/s. Toshniwal Brothers (P) Ltd. and Others

           Civil Miscellaneous Petition No. 30557 of 1986 in Civil Appeal No. 1319 of 1986

                                (O. Chinnappa Reddy, E. S. Venkataramiah JJ)

                                                      28.11.1986

                                                        ORDER

It appears that an amount of Rs. 59,702 has been deducted towards income-tax from the back wages
directed to be paid to the workman and paid to Income Tax Department. The employer is directed to
pay the sum of Rs. 59,702 to the employee. He may, however, deduct the employees contribution
towards provident fund and pay the balance within four weeks from today. With regard to the
amount paid to the Income Tax Department the employer may seek adjustment from the department
against future tax payable by the employer. We are told that if the employee's income is spread over
as contemplated by Section 89 of Income Tax Act no tax will be payable by the employee. That is
the reason for making this order in the present terms. In regard to payment of bonus Mr. Sibal,
learned counsel for employer states that employer is willing to pay the bonus. The employer may
pay the bonus within four weeks from today. The employers contribution towards provident fund
may also be deposited. The civil miscellaneous petition is disposed of accordingly.

Court Master.

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