Civil Appeal No 806 of 1982
From the Judgment and order dated 27 7 1981 of the Industrial Tribunal III UP in Adjudication Case No 15 of 1977
114 M K Ramamurthy Jitendra Sharma and P Gaur for the Appellants GB Pai H K Puri and J K Mehra for the Respondent
The Judgment of the Court was delivered by DESAI J
In exercise of the power conferred by Sec 4 K of the UP Act  for short the Government of Uttar Pradesh by its order dated May 23 1975 referred the following dispute to the Industrial Tribunal for adjudication
The reference is in Hindi
Agreed translation of the industrial dispute referred for adjudication reads as under Whether the variable dearness allowance payable by the employers to their workmen should be revised and it should be linked with the consumer price index for industrial workers at Kanpur computed by Labour Bureau Simla  If yes then from what rate sic and with what other details
 There are two rival unions of the workmen employed by the Indian Oxygen Ltd Company  for short in its Industrial under taking at Kanpur
They are the Indian Oxygen Karamchari Union Karamchari Union  for short and the Indian Oxygen Sharamik Sangh Sharamik Sangh  for short
There is a federation of trade unions formed at various centres where the Company has its industrial undertaking
Sharamik Sangh is affiliated to the federation
Karamachari Union claims to represent the workmen employed by the Company at Kanpur
The demand and the consequent industrial dispute which led to the reference was espoused by Karamchari Union
The Karamchari Union in its statement of claim stated that the Company is a unit of the multi national British Oxygen Company
The Indian Unit of the multi national corporation operates under the name and style of Ms Indian Oxygen Ltd The industrial activities of the Company comprises manufacture and sale of industrial and medical gases etc
It was stated that while the wage structure is uniform in respect of workmen employed by the Company all over the country the dearness allowance formula varies from centre to centre
Briefly it was stated that the workmen of the Company employed at Bombay Madras Hyderabad Bangalore and 115 Delhi are in receipt of higher dearness allowance compared to the workmen employed in Kanpur Unit
The immediate provocation for raising the demand was an award by the Industrial Tribunal Delhi by which the dearness allowance of the workmen employed in Delhi unit was linked to consumer price index for Delhi prepared by the Labour Bureau Simla which resulted in a substantial increase in the dearness allowance available to the workmen posted at Delhi
Soon after the award was published the Karamahcari Union submitted a demand on January 7 1975 for revising the rate of dearness allowance for workmen employed in Kanpur unit and as there was no adequate response from the employer the matter was taken into conciliation
The Company in its attempt to thwart the demand being pursued entered into a settlement with the Sharamik Sangh in respect of the dearness allowance and then approached the Labour Commissioner Kanpur for registering the settlement
Failing to obtain the registration the Company unilaterally enforced the new scheme of dearness allowance linked to the all India average consumer price index prepared by Labour Bureau Simla
The Karamchari Union did not accept the revised formula and pressed its demand that the dearness allowance should be linked to all India consumer price index number prepared by Labour Bureau Simla for Kanpur centre after adopting the linking factor as has been done in the award by the Industrial Tribunal at Delhi
The conversion ratio was suggested at 483 linked to January 1970 index number
The Company consistent with the employer culture put forth number of preliminary objections so as to delay the adjudication of the demand
All the preliminary objections failed as per the decision of this Court in Indian Oxygen Ltd vs The Workmen as represented by Indian Oxygen Karamachari Union1 After the matter went back for adjudication on merits it was contended on behalf of the Company that the settlement arrived at between the Sharamik Sangh and the Company would be binding on the members of the Karamachari Union and the Tribunal should not adjudicate the dispute on merits
This settlement has been stigmatized by this Court to be a collusive one
See page 920
It was further contended that the Company is desirous of linking dearness allowance to all India average consumer price index for working class with base 1960100 and that the Tribunal should avoid accepting a demand of a few workmen where a majority of the workmen have accepted and are satisfied with the revised formula introduced by the Company
116 The Company employs 5400 workmen in all its establishments all over the country
Out of total strength of 5400 workmen 3030 are employed in gas manufacturing unit
The employment strength in Kanpur unit is roughly about 200
It is not in dispute that the basic wages of all workmen employed all over the country by this Company are occupation wise uniform but the dearness allowance paid to workmen differs or varies from place to place
This ought to be so as will be presently pointed out
Prior to 1975 dearness allowance to the workmen employed in the units of the Company in North Eastern Zone ie in the States of West Bengal Bihar Orissa UP Delhi and Punjab was linked to the consumer price index number middle class prepared by the Bengal Chamber of Commerce for Calcutta
It may be mentioned that the Bengal index has been discontinued since 1975
It is important to note that by the two awards of the Industrial Tribunal the office staff and the workmen employed the Company at Delhi are being paid dearness allowance linked to consumer price index compiled by Labour Bureau Simla for Delhi
Subsequently by a decision of this Court in Govardhan Prasad and others vs The Management of Ms Indian Oxygen Ltd1 10 workmen employed by the Company stationed at Ghaziabad were required to be paid dearness allowance to the same extent and in the same manner as was being paid under the awards of the Industrial Tribunal to the workmen of the Company at Delhi
Before we delve into the narrow contentions raised in this behalf we would remove the gloss over the submission that the attempt of the company having all India operation is to introduce uniformity in the matter of dearness allowance payable to its workmen all over the country
Uniformity to an uninformed mind appears to be very attractive
But let it not be forgotten that sometimes this uniformity amongst dissimilar persons becomes counter productive
Uniformity and equality have to be amongst equals measured by a common denominator
One can appreciate the implementation of the constitutional aspiration of equal pay for equal work  In the matter of basic wages it is a consummation devotedly to be wished
But when it comes to dearness allowance any attempt at uniformity between workmen in such metropolitan areas like Delhi Bombay Madras Calcutta and in smaller centres 117 would be destructive of the concept of dearness allowance
Dearness allowance is directly related to the erosion of real wages by constant upward spiraling of the prices of basic necessities and as a sequel to the inflationary input the fall in purchasing power of the rupee
It is a notorious phenomenon hitherto unquestioned that price rise varies from centre to centre
Dearness allowance is inextricably intertwined with price rise it being an attempt to compensate loss in real wages on account of price rise considered as a passing phenomenon by compensation
That is why it is called variable dearness allowance
Any uniformity in the matter of dearness allowance may confer a boon on persons employed in smaller centres and those in big metropolitan areas would be hard hit
Dearness allowance by its very form and name has an intimate relation to the prevailing price structure of basic necessities at the centre in which the workman is employed
Therefore the claim in the written statement on behalf of the company that imbued with the equitable principle of introducing uniformity in the matter of dearness allowance the Company with the easy availability of consent of its protege union Sharamik Sangh introduced a new scheme of dearness allowance linked to the all India average consumer price index prepared by Labour Bureau Simla is misleading
The Tribunal rightly observed that it is by now well settled that dearness allowance to workmen at a particular place should depend upon the place where the workman is working irrespective of the fact that the industrial undertaking in which the workman is employed is a unit of an industrial enterprise having an all India or inter State operations
In Dunlop Rubber Co India Ltd vs Workmen  Ors1 a contention on behalf of the employer that in the case of an all India concern it would be advisable to have uniform conditions of service throughout India was repelled observing that however desirable uniformity may be in the case of all India concerns the tribunal cannot abstain from seeing that fair conditions of service prevail in the industry with which it is concerned  This view to some extent was affirmed in the Remington Rand of India Ltd vs The Workmen2
Leaving aside basic wages in the matter of dearness allowance specially the Court should lean in favour of adjudication of dispute on the principle of industry cum region because dearness allowance is linked to cost of living index of a particular centre which has a local flavour
If the concept of uniformity on an all India basis is introduced in the matter of dearness allowance it would work havoc because the price structure 118 in a market economy at places like Bombay Madras Calcutta Delhi Ahmedabad has little or no relation to smaller centres like Kanpur Varanasi etc
If workmen working in such disparate centres are put on par in the matter of dearness allowance in the name of proclaimed all India uniformity not only unequals will be treated as equals but the former would suffer irreparable harm
Such an approach would deal a fatal blow to the well recognised principle of industrial adjudication based on region cum industry developed by courts by a catena of decisions
Realising this situation courts have learned in favour of determination of dearness allowance linked to cost of living index if available for the centre where the workman employed and in the matter of neutralisation on the industry cum region principle
The Tribunal having rejected this approach committed an error apparent on the record
At this stage it is necessary to have some idea of what is consumer price index number how it is being complied and what is its relevance in the matter of dearness allowance  Pursuant to the recommendations of the Planning Commission for the Second Five Year Plan the Labour Bureau Simla and the Industrial Statistical Organisation of the Government of India took steps to conduct fresh family living surveys among working class and middle class population respectively with a view to constructing the new series of consumer price index numbers
The working class surveys were conducted at 50 selected centres and the middle class surveys at 45 centres 18 centres being common to both
The work of this survey was commenced in the second half of 1958 and was concluded by September 1959
One of the centres selected for survey was Kanpur See Ahmedabad Mill Owners  Association etc
vs The Textile Labour Association1 What materials and statistical information enter into the compilation of consumer price index number may be briefly noticed
The consumer price index number for industrial workers base 1960100 are being compiled and published by the Labour Bureau Simla every month in respect of 50 industrial centres scattered all over the country
Amongst them is Kanpur
The material collected is through the family surveys of working class families
There are six main groups for which indices for each centre are being compiled besides the general index
They are 119 i Food ii Pan Supari Tobacco and intoxicants iii Fuel and light iv Housing v Clothing bedding and footwear and vi Miscellaneous Consumer price index numbers are intended to measure relative temporal overtime changes in the price of a fixed basket of goods and services consumed by the index population in a current period in relation to the base period
The index numbers are compiled by using Laspeyers  Formula
The Broadly stated this formula takes note of base and current prices for a particular item quantity consumed of that item during the base period
It would appear that for the compilation of an index there are three essential requirements namely 1 weighting diagram which is the relative percentage share of the total consumption expenditure as revealed by the basic family budget enquiry in respect of different items 2 Base prices of the different items which go into the index basket and 3 current prices in respect of each one of the items featuring in the index basket
The weighting diagram for a centre is derived on the basis of the data collected through family budget enquiries which were conducted in the 1958 59 at each one of the 50 centres
The survey was conducted by taking all samples of working class families in each of the 50 centres and the data was collected by interviewing these families
Based on the results of the family budget enquiries the average expenditure of a family per month on different items of consumption was arrived at
All India average consumer price index number is a weighted average of the 50 centres  indices
This is compiled and published alongwith the index number for each centre Source Consumer Price Index An anatomy published by Labour Bureau Simla
It would appear at a glance that there would be a noticeable difference between the consumer price index number for a centre and its weighted average for 50 centres which would be the all India average consumer price index number the latter would generally be lower than the former in some cases
120 Reverting to the demand in this case the Karamchari Union raised a demand that the variable dearness allowance payable to the workmen should not only be revised but it should be linked with the consumer price index for industrial workers at Kanpur
The Tribunal by its award directed the employer to pay dearness allowance linked to the all India consumer price index 1960 100 for the Kanpur Centre compiled by Labour Bureau Simla
On the question of neuturalisation the Tribunal directed that the calculation in the rate of dearness allowance will remain the same as presently operative and no change is required therein
In reaching this conclusion the Tribunal committed two manifest errors apparent on the record
The company introduced as stated in its written statement a new scheme of dearness allowance linked to the all India consumer price index prepared by Labour Bureau Simla
That was a very recent innovation introduced by way of a counter blast to the demand raised by the Karamchari Union
Prior thereto it is an admitted position that the workmen at Kanpur were being paid dearness allowance linked to Bengal Chamber of Commerce Index Number
That was unilaterally given up by the Company
There appeared to be at least two valid reasons for scrapping that scheme one is that since 1975 Bengal Chamber of Commerce Index which was compiled for middle class families and was being artificially applied to industrial workers has been scrapped
In other words the index is no more being compiled
Secondly the constituent members of the Bengal Chamber of Commerce had started their business in India long before the present century and most of them were incorporated in England or other Western countries while the Company in the present case has been started a few decades back and therefore re induction of the Bengal Chamber Index Number would not be relevant
On behalf of the Karamchari Union it was contended that in devising a dearness allowance formula the region cum industry principle should ordinarily be accepted
As pointed out earlier dearness allowance generally has a local flavour
A man is exposed to the vagaries of the market where he resides and works even though he may be an employee of a national multinational or trans national industrial empire
The workman is concerned with the vagaries of price fluctuation in the area in which he resides and works for gain and to which he is exposed
Therefore the region 121 cum industry principle must inform industrial adjudication in the matter of dearness allowance
In Woolcombers of India Ltd vs Woolcombers Workers Union  Anr
1 this Court following its earlier decision in Greaves Cotton  Co and Ors vs Their Workmen 2 held that in devising basic wages and dearness allowance structure industrial adjudication sometimes leans on the industry part of the industry cum region formula and at other times on the region part of the formula as the situation demands
This well recognised principle of industrial adjudication cannot be given a go by on the specious plea that the workmen are employed by an industrial undertaking which has an all India operation
In this case the Tribunal has overlooked this important principle of industrial adjudication
Before we examine the second manifest error committed by the Tribunal in narrowly construing the terms of reference it would be advantageous to briefly recapitulate what relevant considerations have to be kept in view in devising dearness allowance formula
This aspect is no more res integra
In Bengal Chemical and Pharmaceutical Works Ltd vs Its workmen 3 after reviewing all the earlier decisions the court restated the principles on which a fair and just dearness allowance formula must be devised
They are 1
Full neutralisation is not normally given except to the very lowest class of employees
The purpose of dearness allowance being to neutralise a portion of the increase in the cost of living it should ordinarily be on a sliding scale and provide for an increase on the rise in the cost of living and a decrease on a fall in the cost of living
The basis of fixation of wages and dearness allowance is industry cum region
Employees getting the same wages should get the same dearness allowance irrespective of whether they are working as clerks or members of subordinate staff or factory workmen
122 5
The additional financial burden which a revision of the wage structure or dearness allowance would impose upon an employer and his ability to bear such burden are very material and relevant factors to be taken into account
 We need not examine whether the dearness allowance formula as at present existing is valid according to the principles herein extracted because we are not devising a dearness formula for the workmen working in the industrial undertaking of the company at Kanpur for the first time
The demand is for upward revision of the dearness allowance formula and its linkage
The terms of reference extracted hereinbefore unmistakable show that the workmen sought upward revision of the variable dearness allowance by linking it to the consumer price index number for industrial workers at Kanpur computed by Labour Bureau Simla
If the demand is to be granted the Tribunal was requested to specify the rate and other details
Interpreting this reference the Tribunal observed that the new dearness allowance formula which was in vogue at the time of the reference as being related to all India average consumer price index number for industrial workers in accordance with the settlement with the Shramik Sangh which settlement was found to be collusive by this Court yet the Tribunal must proceed on the basis that dearness allowance was being paid to the workmen at Kanpur as per the settlement and that cannot be wished away
This approach overlooks a vital fact that the introduction of the new formula under a collusive settlement led to the demand for revision
The Tribunal rejected the submission that it must examine and devise a new formula in relation to the Bengal Chamber of Commerce Index Scheme which was in vogue before the formula as per the collusive settlement was introduced
If the settlement between the company which is found to be collusive by this Court is to be the starting point of revision of the dearness allowance formula as has been done by the Tribunal the conclusion is inescapable that the Tribunal started from a wrong premise and landed itself into an utterly unsustainable conclusion
This is the second apparent error in the face of the record which would impoll us to interfere
Mere so because the genesis of the demand for a revision of the dearness allowance was the collusive settlement
The Tribunal committed a grave error in accepting the settlement as the starting point of the revision
123 The demand of the Karamchari Union was that the Tribunal should first take into account relevant to a certain date the all India consumer price index number for Kanpur centre 1960100 and then the index figure should be multiplied by the conversion factor of 483 and then dearness allowance should be linked to the figure so worked out
The Tribunal rejected this demand on the ground that in the statement of claim the Karamchari Union demanded payment of dearness allowance according to Simla Index Number for Kanpur
The Tribunal took note of the fact of the linking factor but observed that as the same has been discontinued by the Labour Commissioner UP the demand has been essentially for dearness allowance according to the Simla Index for Kanpur
This reasoning manifests an error in approaching appreciating and evaluating the demand for revision of dearness allowance
Before we examine the error let it be made clear that where for a certain industrial centre a dearness allowance formula is in vogue and it is linked to some consumer price index number whenever the base year for consumer price index number is changed a fresh linkage requires a conversion ratio
In the absence of a conversion ratio the whole scheme falls out of gear and becomes unworkable
To illustrate in the textile industry the consumer price index number was compiled on the basis of base year 1939100
The year 1939 was chosen as the year in which the second world was engulfed the world which completely overhauled the consumer pattern and the prices of essential articles
Over years the price spiral relentlessly moved upward and that too so rapidly that in most of the industries where even though 100 neutralisation was not given by devising a dearness allowance yet the dearness allowance for a given month was occasionally double or triable of the basis wage
This was unjust unfair and from an economist s point of view imprudent
Therefore as pointed out earlier a fresh survey was undertaken in 1958 with the base year 1960100
A fresh index was compiled and continues to be compiled with 1960100 as base year
In fact the 1960100 base year is being replaced
We will however confine ourselves in this appeal to the base year of 1960100
Now if those industrial undertakings in which dearness allowance formula was linked to the base year 1939100 are to be delinked and relinked to the index number compiled on the base year 1960100 before the fresh number is adopted a linking or a conversion ratio between 1939 100 and 1960100 will have to be computed
Only then a fresh linkage 124 can be devised
This very obvious fact has been wholly overlooked by the Tribunal when it merely awarded that the workmen of the company at Kanpur should be paid dearness allowance linked to the all India consumer price index number 1960100 for Kanpur Centre compiled by Labour Bureau Simla
This approach overlooks the linking factor
The rejection of the linking or conversion factor makes the scheme devised by the award unworkable ineffective and in fact unjust
In this connection we may refer to the Ahmedabad Mill Owner s Association case in which this Court after noting the fact that the base year having changed pointed out that the question of linking factor loomed large and assumed importance
The court had before it the admitted position that there was only one index existing in Ahmedabad which was based on the new series 1960100 and the old series 1939100 has rightly gone out of existence since it had become antiquated
Two alternatives were submitted to the court for its consideration
It was submitted that an entirely new scheme of basic wages based not on the pre war level of 1939 but based on the cost of living of 1960 as the base year be devised and then award dearness allowance in relation thereto
In the alternative it was submitted that an arithmetical method of linking the old and the new series be devised
The Tribunal had accepted the conversion ratio at 317
This was attacked on diverse grounds
After examining the whole gamut of arguments this Court held that the linking factor of 317 was valid and correct Approaching the matter from the same angle and avoiding the arguments which have been rejected by this Court in the aforementioned judgment we are of the opinion that the conversion ratio of 483 is valid and correct and the Tribunal ought to have accepted the same
It is usual in the matter of dearness allowance to examine the paying capacity of the employer
Rightly Mr Pai did not at all contend that this employer can not bear the additional burden
We therefore need not stray into this aspect at all
On behalf of the Karamchari Union it was seriously contended that the award of the Industrial Tribunal at Delhi between this very Company and its Workmen at Delhi be accepted
We need not examine the same as the comparison between Delhi and Kanpur is ill conceived and untenable
Delhi is the capital of the sub continent and it is fast growing
Kanpur is at best a district town though 125 undoubtedly an important industrial centre in UP
But the comparison would be invidious
Accordingly this appeal partly succeeds and is allowed
The award of the Industrial Tribunal that the workmen of the Kanpur unit of the Indian Oxygen Ltd should be paid dearness allowance linked to all India consumer price index 1960100 for Kanpur centre compiled by the Labour Bureau Simla is modified to read that the dearness allowance should be paid according to all India consumer price index number for Kanpur 1960100 compiled by Labour Bureau Simla after applying conversion factor also called linking factor of 483  In all other respects ie the date of enforceability etc
the award remains unaltered except for the modification herein granted
The appeal is allowed to this extent with costs quantified at Rs 3000
APJ Appeal partly allowed


Summary:
In the respondent Company there were two rival Unions of workmen namely Karamchari Union and Sharmik Sangh
The Karamchari Union espoused the demand of the workmen employed by the Company in its Kanpur unit for upward revision of dearness allowance following an award of the Industrial Tribunal Delhi by which the dearness allowance of the workmen employed in the Delhi unit was linked to the consumer price index for Delhi prepared by Labour Bureau Simla which substantially increased the dearness allowance of workmen posted at Delhi
The Company in its attempt to thwart the demand being pursued by the Karamchari Union entered into a settlement with the Shramik Sangh in respect of dearness allowance and then approached the Labour Commissioner for registering the settlement Failing to obtain the registration the Company utilaterally enforced the new scheme of dearness allowance linked to all India average consumer price index prepared by Labour Bureau Simla
The Karamchari Union did not accept the revised formula and pressed its demand
The dispute was referred for adjudication
Before the Tribunal the Company contended 1 that the settlement would be binding on the members of the Karamchari Union and the dispute does not require adjudication on merits and 2 that the Company is desirous of linking dearness allowance to all India average consumer price index for 112 working class with base 1960 100 and the Tribunal should avoid accepting the demand of a few workmen
The tribunal directed that the workmen of the Kanpur unit of the Company should be paid dearness allowance linked to the all India consumer price index 1960 100 for Kanpur Centre compiled by the Labour Bureau Simla
On the question of neutralisation no change was allowed
Partly allowing the appeal of the workmen  HELD 1
The workmen of the Kanpur unit of the Company should be paid the dearness allowance according to all India consumer price index number for Kanpur 1960 100 compiled by Labour Bureau Simla after applying conversion factor also called the linking factor of 483
Their dearness allowance cannot be linked to all India average consumer price index
125 B C 2
The Tribunal Committed a grave error in accepting collusive settlement as the starting point of the revision
122 H 3 Uniformity to an uninformed mind appears to be attractive
But sometimes uniformity amongst dissimilar persons becomes counter productive
Uniformity and equality have to be amongst equals measured by a common denominator
The implementation of the Constitutional aspiration of equal pay for equal work  can be appreciated
In the matter of basic wages it is a consummation devotedly to be wished
But when it comes to dearness allowance any attempt at uniformity between workmen in metropolitan areas and in smaller centres would be destructive of the concept of dearness allowance
116 G H Dearness allowance is directly related to the erosion of real wages by constant upward spiraling of the prices of basic necessities and as a sequal to the inflationary input the fall in the purchasing power of the rupee
It is a notorious phenomenon hitherto unquestioned that price rise variee from centre to centre 117 A Dearness allowance is inextricably intertwined with price rise it being an attempt to compensate loss in real wages on account of price rise considered as a passing phenomenon by compensation
That is why it is called variable dearness allowance
Any uniformity in the matter of dearness allowance may confer a boon on persons employed in smaller centres and those in bigger metropolitan areas would be hard hit
Dearness allowance by its very form and name has an intimate relation to the prevailing price structure of basic necessities at the centre in which the workman is employed
117 B C Dearness allowance to workmen at a particular place should therefore depend upon the place where the workman is working irrespective of the fact that the industrial undertaking in which the workman is employed is a unit of an industrial enterprises having an all India or inter State operations
117 E 113 4
In the matter of dearness allowance the Court should lean in favour of adjudication of dispute on the principle of industry cum region because dearness allowance is linked to cost of living index of a particular centre which has a local flavour
A workman is exposed to the vagaries of the market where he resides and works even though he may be an employee of a national multi national or transnational industrial empire
Therefore
the region cum industry principle must inform industrial adjudication in the matter of dearness allowance
In the instant case the Tribunal has overlooked this important principle of industrial adjudication
117 G 120 H 121 A 121 C Dunlop Rubber Co India Ltd vs Workmen  Ors   referred to
Remington Rand of India Ltd vs The Workmen  woolcombers of India Ltd vs Woolcombers Workers Union  Anr  and Greaves Cotton  Co and Ors
vs Their Workmen  and Bengal Chemical and Pharmaceutical Works Ltd vs Its Workmen   followed
Any attempt of a company introducing uniformity in the matter of dearness allowance linked to the all India average consumer price index prepared by Labour Bureau Simla would be destructive of the concept of dearness allowance
Not only unequals will be treated as equals but the former would suffer irreparable harm
Such an approach would deal a fatal blow to the well recognised principle of industrial adjudication based on region cum industry because there cannot be any uniformity in the dearness allowance of the workmen working in metropolitan areas and the workmen working in smaller areas
118 A C 6
Where for a certain industrial centre a dearness allowance formula is in vogue and it is linked to some consumer price index number whenever the base year for consumer price index number is changed a fresh linkage requires a conversion ratio
In the absence of a conversion ratio the whole scheme falls out of gear and becomes unworkable ineffective and in fact unjust
In the instant case the conversion ratio of 483 in valid and correct and the Tribunal ought to have accepted the same
123 D 124 F Ahmedabad Mill Owners  Association etc
vs The Textile Labour Association 1966 1 SCR 382 followed
In the matter of dearness allowance usually the paying capacity of the employer is examined
In the instant case it has not at all been contended that the respondent company cannot bear the additional burden
124 G