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The High Court of Madras allowed the petition stating that bonus is considered part of wages and cannot be attached under Section 60, Civil P.C. The court held that the Payment of Bonus Act, 1965 applies retrospectively to establishments with 20 or more employees. Bonus is deemed a method of wage payment and once paid, it is considered part of wages. (Case citation: 1968 (2) TMI 128 - Madras High Court)
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