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4.The learned counsel for the 1st respondent submits that incentive is provided based on the performance and from the profit accrued from its units. The 2nd respondent unit has not accrued any profit for the year 2012-2013 and therefore, the dispute of this petitioner was declined for https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/10/2025 03:35:05 pm ) the reasons that the desired target was not at all achieved, not even nearer to the desired goal. He further submits that the petitioners were paid with salary. However this Annual Physical Profit Incentive alone has been denied to the petitioner's members working in Koodankulam based on the performance. He further submits that upon receipt of the conciliation failure report from the Regional Labour Commissioner, the petitioner was provided with an opportunity and thereafter they have taken the conscious decision under Section 10 of the ID Act not to refer the dispute for adjudication. He further submits that the industrial employees of Kudankulam Nuclear Power Project, Radhapuram, Tirunelveli is a factory established under the Factories Act, 1948. The Headquarters employees are not covered under the Factories Act, 1948. They were not represented by the union in the instant dispute and they are out of the purview of the ID Act.

This petition is allowed in the above terms. No costs.

14.10.2025 Index : Yes / No DSK To

1.The Government of India, Ministry of Labour and Employment, rep by its Secretary, New Delhi.

2.Kudankulam Nuclear Power Project, An Unit of Nuclear Power Corporation of India, Rep by its Site Director, Kudankulam – Post, Radhapuram – Taluk, Tirunelveli District.