31. (1) The bonus shall be paid out of the allocable surplus which shall be an amount

equal to sixty per cent. in case of a banking company and sixty-seven per cent. in case of

other establishment, of the available surplus and the available surplus shall be the amount

calculated in accordance with section 33.

(2) Audited accounts of companies shall not normally be questioned.

(3) Where there is any dispute regarding the quantum of bonus, the authority notified

by the appropriate Government having jurisdiction may call upon the employer to produce

the balance sheet before it, but the authority shall not disclose any information contained

in the balance sheet unless agreed to by the employer.