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    <title>1984 (12) TMI 329 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=192797</link>
    <description>Pension and gratuity are treated as enforceable retirement rights, not a bounty, so culpable delay in releasing them can attract liability to pay interest. The note states that the retiree was not to blame for the delay in obtaining the last pay certificate, because the treasury authorities bore the duty to issue it under the Treasury Code; payment more than two years after retirement was therefore unjustified. It also notes that enhancement of the interest rate was improper in the absence of cross-objections by the beneficiary, so the award at 6 per cent per annum was sustained and the challenge failed.</description>
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    <pubDate>Mon, 17 Dec 1984 00:00:00 +0530</pubDate>
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      <title>1984 (12) TMI 329 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=192797</link>
      <description>Pension and gratuity are treated as enforceable retirement rights, not a bounty, so culpable delay in releasing them can attract liability to pay interest. The note states that the retiree was not to blame for the delay in obtaining the last pay certificate, because the treasury authorities bore the duty to issue it under the Treasury Code; payment more than two years after retirement was therefore unjustified. It also notes that enhancement of the interest rate was improper in the absence of cross-objections by the beneficiary, so the award at 6 per cent per annum was sustained and the challenge failed.</description>
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      <pubDate>Mon, 17 Dec 1984 00:00:00 +0530</pubDate>
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