https://www.taxtmi.com/caselaws?id=122852 Teachers in educational institutions do not fall within section 2(e) of the Payment of Gratuity Act, 1972 because their primary function is imparting education and not performing skilled, semi-skilled, unskilled, manual, supervisory, technical, clerical, managerial or administrative work. The Court read the definition contextually, applying pari materia and noscitur a sociis to the grouped expressions in the provision, and held that the Act's social welfare purpose does not enlarge the statutory definition beyond its text. A notification extending the Act to educational institutions does not by itself bring teachers within the category of "employee", so gratuity is not payable to them under the Act. en-us Tue, 13 Jan 2004 00:00:00 +0530 Wed, 07 Oct 2015 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122852 Teachers in educational institutions do not fall within section 2(e) of the Payment of Gratuity Act, 1972 because their primary function is imparting education and not performing skilled, semi-skilled, unskilled, manual, supervisory, technical, clerical, managerial or administrative work. The Court read the definition contextually, applying pari materia and noscitur a sociis to the grouped expressions in the provision, and held that the Act's social welfare purpose does not enlarge the statutory definition beyond its text. A notification extending the Act to educational institutions does not by itself bring teachers within the category of "employee", so gratuity is not payable to them under the Act. Case-Laws Indian Laws Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122852