HUKAM CHAND JUTE MILLS LTD. vs SECOND INDUSTRIAL TRIBUNAL, WEST BENGAL & ORS.

The Supreme Court held that the Payment of Bonus Act, 1965, as amended by Act 23 of 1976, does not eliminate the entitlement to customary bonuses, which are distinct from profit-based bonuses. The Court clarified that the Act is confined to bonuses based on profits or productivity, and Section 17 explicitly allows for the deduction of customary bonuses from the statutory bonus. Thus, the customary bonus claimed by the workmen remains unaffected by the amendments, and the appeal by the mills was dismissed.