Judgment :- 1. In execution of a decree obtained against the appellants in this case, the respondent Angamali Chit Fund Private Ltd., sought attachment of certain amounts due by way of bonus, to the appellants and the first judgment debtor who are the employees of the Hindustan Machine Tools Ltd., Kalamassery. When the notice of interim attachment was received, the appellants and the first defendant in the case raised objections. After hearing the objections the interim attachment in respect of bonus due to the first judgment debtor was made absolute and the attachment of the amounts due to the judgment debtors 2 to 4 who are the appellants here was raised. The decree-holder thereupon filed A. S. No. 115 of 1973, before the Additional District Judge, Parur. The appeal was allowed and the order raising the attachment was vacated as against judgment debtors 2 to 4. The present Second Appeal is filed by judgment debtors 2 to 4 against the above order. 2. The contention raised in the appeal is that the bonus amounts due to the appellants are not liable to attachment in view of S.60 (1) (k) of the C.P.C. Under S.60 (1) (h) of the C.P.C. the wages of labourers and domestic servants, whether payable in money or in kind, are not liable to be attached. The respondent, on the other hand, would deny that the amount attached fell under the category of wages. There is also the case that the appellants are not labourers coming under the purview of S.60 (1) (h) of the C.P.C. On the first point, the argument is that bonus allowed to a labourer comes under the category of exgratia payment and cannot be considered to be part of the wages. 3. The question whether bonus paid to a labourer was part of wages came up for consideration in A. Muniswamy v. T. Viswanatha,1957 Madras 773. Ramaswami J, after an elaborate discussion of the meanings of the words 'wages' and 'bonus' in the different enactments came to the following conclusion: "The sum and substance of the entire discussion is that bonus is not a regular part of the wages, deferred or otherwise and in essence is an ex-gratia payment. But by statute or by agreement it can assume permanency and become part of the wages. But by statute or by agreement it can assume permanency and become part of the wages. S.60 C. P. Code covers only a limited class of wage-earners, viz., labourers who earn their daily bread by personal manual labour, or in occupations which require little or no art, skill or previous education. If these conditions are fulfilled, bonus will stand protected under S.60 C. P. Code." The identical question came up before the same court in another case reported in Ganapathia Pillai v. Swambinatha Pillai, 1969 Madras 440, Veeraswami J. (as he then was) referred the decision of the Mysore High Court in P. Nathmal v. Dhasarath, AIR. 1959 Mysore 96 and observed "quite apart from that, I am of the view that bonus, having regard to recent developments in the law relating to labour relationship, would be included in wages. Payment of bonus is a method of payment of wages. No doubt, payment of bonus is conditional upon payment of wages. But once bonus is paid, it has the true attribute of wages". The rulings in Ganapathia Pillai v. Swambinatha Pillai 1969 Madras 440 and P. Nathmal v. Dhasarath, AIR. 1959 Mysore 96 were followed in P. Krishna Rao v. Thimurshakhan,1970 Madras 135. The Andhra High Court had also occasion to consider the question involved in I. Narasimha Rao v. A. Mahalakshmayya, 1970 (1) LLJ 697. After referring to the cases, A. Muniswamy v. T. Viswanatha, AIR. 1957 Madras 773, Badlu Prasad v. Tirjuji Sitaram 1965 (2) L.L.J. 666 and Muir Mills Company Ltd. v. Suti Mills Mazdoor Union 1955 (1) L.LJ.1 the Court deduced the following principles: "(1) The Civil Procedure Code has not defined "wages". The word "wages" is used in a general sense or as genus of wages, without any qualification, including all payments made to an employee arising out of the relationship, but wages, has also a narrower or special meaning, connoting periodical payment. The phrase "wages of labour" has to be understood in the context of the particular case before the court. (2) "Bonus" paid to a labourer is an "ex gratia" payment and is not a wage deferred or otherwise, and as such cannot be a part of wages which has a permanence and a periodicity. The phrase "wages of labour" has to be understood in the context of the particular case before the court. (2) "Bonus" paid to a labourer is an "ex gratia" payment and is not a wage deferred or otherwise, and as such cannot be a part of wages which has a permanence and a periodicity. (3) The definition of "wages" in enactments of a special nature made with a special purpose for giving the employee certain amount of protection cannot be imported by reference into S.60(1)(h) of the Civil Procedure Code. (4) Payment of bonus may also assume permanence and periodicity if it is the result of an agreement between the employer and an employee or is the result of a statute. (5) Bonus declared under the Payment of Bonus Act, 61 of 1965, being the result of a statute, acquires permanence and periodicity, and is a part of wages within the meaning of the Civil Procedure Code." 4. It is true that the definition of 'wages' in the Payment of Bonus Act does not include bonus. But that is because for the purpose of that Act bonus has to be distinguished from wages and has to be determined in relation to the wages paid to the employee. The fact that bonus is specifically excluded from the definition of wages in S.2(21) of the Act itself signifies that but for such exclusion bonus would fall under "wages". 5. A more appropriate enactment for reference for the purpose of deciding whether 'wages' in S.60(1)(h) Civil Procedure Code include bonus, is the Payment of Wages Act. S.2 (vi) defines wages. The relevant portion of the definition runs "2. 5. A more appropriate enactment for reference for the purpose of deciding whether 'wages' in S.60(1)(h) Civil Procedure Code include bonus, is the Payment of Wages Act. S.2 (vi) defines wages. The relevant portion of the definition runs "2. (vi) (a) any remuneration payable under any award or settlement between the parties or order of a court; (b) any remuneration to which the person employed is entitled in respect of over time work or holidays or any leave period; (c) any additional remuneration payable under the terms of employment (whether called a bonus or by any other name); (d) any sum to which by reason of the termination of employment of the person employed is payable under any law, contract or instrument which provides for the payment of such sum, whether with or without deductions, but does not provide for the time within which the payment is to be made; (e) any sum to which the person employed is entitled under any scheme framed under any law for the time being in force; but does not include (1) any bonus (whether under a scheme of profit sharing or otherwise) which does not form part of the remuneration payable under the terms of employment or which is not payable under any award or settlement between the parties or order of a court." 6. It is clear that bonus takes in wages unless it falls under the excluded category. The Supreme Court while dealing with the above definition in the case Purshottam v. V. B. Potdar AIR. 1966 S.C. 856 observed: "It will be noticed that the definition of "wages" is an inclusive definition. It includes within its purview categories of payments prescribed by Cls. (a) to (e) and excludes from its purview categories of payments prescribed by sub-cls. (1) to (6). It is plain that remuneration payable to an employee under an award or settlement amounts to wages within the meaning of this definition. Similarly, bonus paid to the employees under an award amounts to wages. That is the effect of sub¬cl. (1). Any additional remuneration payable under the terms of employment is covered by sub-cl (c) and it is made clear by this sub-clause that it would be treated as such additional remuneration even if it is called a bonus or by any other name. That is the effect of sub¬cl. (1). Any additional remuneration payable under the terms of employment is covered by sub-cl (c) and it is made clear by this sub-clause that it would be treated as such additional remuneration even if it is called a bonus or by any other name. Sub-cl.(1) refers to bonus which is not such additional remuneration, it is bonus to which the employees are entitled under the principles evolved by industrial adjudication. This bonus may be under a scheme of profit sharing or otherwise. If such a bonus forms part of the remuneration payable under the terms of the employment, it is included in the definition. Similarly, if such bonus is payable under any award or settlement between the parties or order of the court, it is included within the definition. Thus it is clear that remuneration which may have been prescribed by an award amounts to wages under S.2(vi). Likewise, bonus properly so called, which is payable under the award, is also included within the definition prescribed by S.2(vi)." The word remuneration is synonymous with earnings. The definition of the word "wages"does not appear to have under-gone any change subsequent by the passing of the Payment of Bonus Act in 1965. Under S.10 of the Payment of Bonus Act, an employer is bound to pay every employee in an accounting year a minimum bonus which shall be four per cent (raised to eight and one third per cent from 1971) of the salary or wage earned by the employee during the accounting year or forty rupees, whichever is higher, whether there are profits in the accounting year or not. Thus, after the coming into force of the Payment of Bonus Act, bonus has become an implied term of employment, not dependent upon the profits that the employee gets out of the concern and therefore comes under the category of remuneration. Viewed in this light also the wages as a general term would include bonus. 7. But the Civil Procedure Code exempts from attachment only the wages of labourers and domestic servants. Therefore, 'bonus' due to a person would become exempt from attachment only if he is a labourer. There is no evidence as to the nature of the work which the appellants do and whether it requires any skill or training. Neither the executing court nor the lower appellate court has adverted to this aspect. Therefore, 'bonus' due to a person would become exempt from attachment only if he is a labourer. There is no evidence as to the nature of the work which the appellants do and whether it requires any skill or training. Neither the executing court nor the lower appellate court has adverted to this aspect. The question whether the appellants are labourers should be decided before holding that bonus payable to them is or is not liable to be attached. I set aside the order of the lower appellate court and remand the case to the executing court for fresh disposal. An opportunity will be given to the parties to establish whether the appellants 1 to 3 are labourers or not coming under S.60(1)(h) of the C.P.C. The appeal is allowed as above. The parties will bear their respective costs. Allowed.