https://www.taxtmi.com/caselaws?id=244035 Gratuity payable to a deceased employee was treated as a protected terminal benefit, and the employer could not recover alleged excess salary by deduction from that amount. The Patna HC noted that the deduction was ordered after the employee's death and without giving the petitioner an opportunity of hearing, and it applied Section 13 of the Payment of Gratuity Act, 1972 to hold that gratuity is not liable to attachment or recovery in the absence of lawful basis under the Act. The deduction order was therefore unsustainable, and refund of the deducted amount was directed. en-us Mon, 12 Sep 2011 00:00:00 +0530 Sat, 15 Feb 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244035 Gratuity payable to a deceased employee was treated as a protected terminal benefit, and the employer could not recover alleged excess salary by deduction from that amount. The Patna HC noted that the deduction was ordered after the employee's death and without giving the petitioner an opportunity of hearing, and it applied Section 13 of the Payment of Gratuity Act, 1972 to hold that gratuity is not liable to attachment or recovery in the absence of lawful basis under the Act. The deduction order was therefore unsustainable, and refund of the deducted amount was directed. Case-Laws Indian Laws Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244035