https://www.taxtmi.com/caselaws?id=168396 An upward revision of gratuity does not operate retrospectively for persons who had already retired unless the governing notification or rule expressly or by necessary implication so provides. Gratuity was treated as a one-time terminal benefit that crystallises on retirement, unlike pension, and earlier authorities on liberalised pension did not control revised gratuity claims. The principle in D.S. Nakara was held not to require retrospective extension of gratuity benefits, and the Court treated its earlier reasoned orders as binding under Article 141. Accordingly, members of the All India Services who retired before 1.1.1973 were not entitled to claim gratuity at the revised rates under the 24.1.1975 notification. en-us Thu, 14 Jan 1988 00:00:00 +0530 Thu, 26 Feb 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168396 An upward revision of gratuity does not operate retrospectively for persons who had already retired unless the governing notification or rule expressly or by necessary implication so provides. Gratuity was treated as a one-time terminal benefit that crystallises on retirement, unlike pension, and earlier authorities on liberalised pension did not control revised gratuity claims. The principle in D.S. Nakara was held not to require retrospective extension of gratuity benefits, and the Court treated its earlier reasoned orders as binding under Article 141. Accordingly, members of the All India Services who retired before 1.1.1973 were not entitled to claim gratuity at the revised rates under the 24.1.1975 notification. Case-Laws Indian Laws Thu, 14 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168396