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    <title>1996 (10) TMI 490 - Supreme Court</title>
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    <description>Interest was not payable on delayed death-cum-retirement gratuity where the retired employee continued in unauthorised occupation of the allotted quarter for more than two years and payment was withheld under an administrative circular until possession was surrendered. The delay was treated as flowing from the employee&#039;s failure to vacate and the governing circular, not from any administrative lapse. In that situation, the legal basis for awarding interest on the delayed gratuity payment did not survive, and no interest was due.</description>
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      <title>1996 (10) TMI 490 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=185850</link>
      <description>Interest was not payable on delayed death-cum-retirement gratuity where the retired employee continued in unauthorised occupation of the allotted quarter for more than two years and payment was withheld under an administrative circular until possession was surrendered. The delay was treated as flowing from the employee&#039;s failure to vacate and the governing circular, not from any administrative lapse. In that situation, the legal basis for awarding interest on the delayed gratuity payment did not survive, and no interest was due.</description>
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      <pubDate>Mon, 07 Oct 1996 00:00:00 +0530</pubDate>
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