(1) Save as otherwise provided, the provisions of this Ordinance shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in the terms of any award, agreement, settlement or contract of service made before the commencement of this Ordinance:
Provided that if in respect of any accounting year the total bonus payable to all the employees in any establishment under this Ordinance is less than the total bonus paid or payable to all the employees in that establishment in the base year under such award, agreement, settlement or contract of service, then, the employees in the establishment shall be paid bonus in respect of that accounting year as if the allocable surplus for that accounting year were an amount which bears the same ratio to the gross profits of the said accounting year as the total bonus paid or payable in the base year bears to the gross profits of the base year:
Provided further that nothing contained in the preceding proviso shall entitle any employee to be paid bonus exceeding twenty per cent, of his salary or wage for the accounting year:
Provided also that if in any accounting year the allocable surplus computed under the first proviso exceeds the amount of maximum bonus payable to the employees in the establishment under the second proviso, then, the provisions of section 15 shall, so far as may be, apply to such excess.
Explanation I.—For the purpose of the first proviso to this subsection, the total bonus in respect of any accounting year shall be deemed to be less than the total bonus paid or payable in the base year if the ratio of bonus payable in the accounting year to the gross profits of that year is less than the ratio of bonus paid or payable in the base year to the gross profits of that year.
Explanation H.—In this sub-section,—
(a) "base year" means—
(i) in a case where immediately before the 2nd September, 1964, any dispute of the nature specified in section 33 was pending before the appropriate Government or before any Tribunal or other authority referred to in that section, the accounting year immediately preceding the accounting year to which the dispute relates;
(ii) In any other case, the period of twelve months immediately preceding the accounting year in which this Ordinance becomes applicable to the establishment;
Effect of laws and agreement* inconsistent with the Ordinance.
182 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Saving.
Power of exemption.
Power to remove difficulties.
Power to make rules.
(b) "gross profits" in relation to the base year or, as the case may be, to the accounting year means gross profits as reduced by the direct taxes payable by the employer in respect Of that year,
(2) Nothing contained in this Ordinance shall be construed to preclude employees employed in any establishment or class of establishments from entering into agreement with their employer for granting them an amount of bonus under a formula which is different from that undei this Ordinance.
35. Nothing contained in this Ordinance shall be deemed to affect ihe provisions of the Coal Mines Provident Fund and Bonus Schemes Act, 1948, or of any scheme made thereunder.
36. If the appropriate Government, having regard to the financial position and other relevant circumstances of any establishment or class of establishments, is of opinion that it will not be in public interest to apply all or any of the provisions of this Ordinance thereto, it may, by notification in the Official Gazette, exempt for such period as may be specified therein and subject to such conditions as it may think fit to impose, such establishment or class of establishments from all or any of the provisions of this Ordinance.
37. If any difficulty or doubt arises in giving effect to the provisions of this Ordinance, the Central Government may, by order published in the Official Gazette, make such provision, not inconsistent with the purposes of this Ordinance as appears to it to be necessary or expedient for the removal of the difficulty or doubt; and the order of the Central Government, in such cases, shall be final.