https://www.taxtmi.com/caselaws?id=183619 The Payment of Gratuity Act, 1972 was treated as applicable to a hydel project because section 1(3)(b) was construed broadly to cover a law in force relating to establishments, and the project was regarded as an industrial establishment under the Payment of Wages Act. Retrenchment was held to amount to termination of service other than superannuation, so gratuity was attracted under section 4(1). The Act was also described as a complete code for gratuity, with its own machinery for determination and recovery, so claims could not be pursued under section 33-C(2) of the Industrial Disputes Act; recourse had to be under the Gratuity Act alone. en-us Tue, 16 Oct 1979 00:00:00 +0530 Thu, 16 Jun 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183619 The Payment of Gratuity Act, 1972 was treated as applicable to a hydel project because section 1(3)(b) was construed broadly to cover a law in force relating to establishments, and the project was regarded as an industrial establishment under the Payment of Wages Act. Retrenchment was held to amount to termination of service other than superannuation, so gratuity was attracted under section 4(1). The Act was also described as a complete code for gratuity, with its own machinery for determination and recovery, so claims could not be pursued under section 33-C(2) of the Industrial Disputes Act; recourse had to be under the Gratuity Act alone. Case-Laws Indian Laws Tue, 16 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183619