1998 (7) TMI 710

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..... lled an incentive bonus . The appellants took the stand that the incentive bonus fell within the definition of salary or wage contained in Section 2(j) of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and, therefore it was liable to the levy of tax under that statute, which the respondent- Company was bound to deduct and pay on behalf of its employees. .....

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..... and that, therefore, the requirement of the definition of salary or wage in Section 2(j) was not satisfied. 2. That definition says, so far as is relevant for our purposes, that salary or wage includes pay, dearness allowance and all other remunerations received by any person on regular basis whether payable in cash or in kind... ( Emphasis supplied). 3 . The findings .....

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..... not on regular basis. It would have been another matter had the appellants been able to place material before the Tribunal to show that, despite the terms of the scheme, there had in fact been, over a substantial period of time, payment of incentive 'bonus from month to month. 5. In the result, the appeals are dismissed. There shall be no order as to costs. - - TaxTMI - TMITax - Ind .....

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