On the basis that a sum of Rs.150/-per month was added to the pay of each Draughtsman and a sum of Rs.100/-was added to the pay of every other workman,who belonged to the Union staff,the financial load would increase to Rs.9,22,032/-.Likewise,if a flat increase of Rs.100/-was given to individual workmen of all categories,including Draughtsmen,the increased financial load would total Rs.7,64,256/-.The statement then goes on to indicate that if a flat increase of Rs.75/-per month were given to individual workmen of all categories the total increase would be Rs.5,78,220/-.Again,if the flat increase is Rs.65/-per month to the individual workmen of all categories,the additional load would total Rs.4,97,772/-.Finally,on the basis that the individual Draughtsman would be given an increase of Rs.75/-per month and the individual workmen of other categories Rs.50/-per month,the additional load was calculated at Rs.4,63,092/-.It will be noted that the statement,Exhibit C-51,was prepared on the basis of the employees' strength as in December,1971.A similar statement was prepared on the basis of the employees' strength as in September,1978.These statements cannot be regarded as evidence that the appellant was cognizant of the intention of the Tribunal to provide a flat increase to the pay of each workman