The question then is: Was the Bonus Act only a simpler reincarnation of the Full Bench formula, as argued by Sri Tarkunde, or was it, going by the provisions and precedents, a full codification of multiform bonuses, thus giving a knock down blow to any customary but illegitimate demand for bonus falling outside the statute, as contended by Sri Pai ? Indeed, we were taken through the well known categories of bonus vis a vis the statutory provisions with impressive and knowledgeable thoroughness by Shri Pai with a view to strengthen his perspective that the Act encompassed the whole law and left nothing outside its scope. "To begin with, the history of the Act, the Full Bench formula which was its judicial ancestor, the Commission Report which was its immediate progenitor and the statutory milieu as also the majuscule pattern of bonus prevalent in the Indian industrial world, converge to the point that the paramount purpose of the Payment of Bonus Act was to regulate profit bonus, with incidental incursions into other allied claims like customary or attendance bonus.