https://www.taxtmi.com/caselaws?id=190697 A communication styled as a resignation was treated according to its substance, and where an employee with the requisite qualifying service left on account of serious illness while seeking retiral benefits, it was construed as voluntary retirement rather than resignation. As resignation would forfeit past service, but voluntary retirement preserves pension entitlement, the employee's past service could not be forfeited. Beneficial pension regulations were applied liberally, and waiver of pensionary rights was not presumed because no clear, conscious, and unequivocal intention to resign was shown. The widow was therefore entitled to pensionary and retiral benefits. en-us Wed, 17 Dec 2014 00:00:00 +0530 Thu, 23 Feb 2017 10:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190697 A communication styled as a resignation was treated according to its substance, and where an employee with the requisite qualifying service left on account of serious illness while seeking retiral benefits, it was construed as voluntary retirement rather than resignation. As resignation would forfeit past service, but voluntary retirement preserves pension entitlement, the employee's past service could not be forfeited. Beneficial pension regulations were applied liberally, and waiver of pensionary rights was not presumed because no clear, conscious, and unequivocal intention to resign was shown. The widow was therefore entitled to pensionary and retiral benefits. Case-Laws Indian Laws Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190697