State-owned Manufacturing Industries Workers (Terms and Conditions of Service) Ordinance, 1973

 

State-owned
Manufacturing Industries Workers (Terms and Conditions of Service) Ordinance
[XXIII of 1973]


Section 3—

As payment
of bonus to employees is an incentive for service rendered by them, such
payment of bonus as directed by the Government is not dependent on profit.

Commissioner
of Taxes Dhaka (South) Zone, Dhaka vs Ujala Match Factory 54 DLR (AD) 23.