https://www.taxtmi.com/caselaws?id=196341 The Payment of Gratuity Act, 1972 was analysed in relation to a public charitable trust and was found inapplicable on the stated facts because the trust did not fall within the statutory categories or any extended definition, and no notification covered such trusts. The Act's self-contained machinery for gratuity disputes also meant civil court adjudication was unavailable. Section 92 of the Code of Civil Procedure, 1908 was held confined to trust administration and scheme-related reliefs, so it could not be used to enforce a personal pension claim. On that basis, the pension and gratuity reliefs were held not maintainable in the form presented. en-us Tue, 25 Jul 1995 00:00:00 +0530 Tue, 28 Nov 2017 12:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196341 The Payment of Gratuity Act, 1972 was analysed in relation to a public charitable trust and was found inapplicable on the stated facts because the trust did not fall within the statutory categories or any extended definition, and no notification covered such trusts. The Act's self-contained machinery for gratuity disputes also meant civil court adjudication was unavailable. Section 92 of the Code of Civil Procedure, 1908 was held confined to trust administration and scheme-related reliefs, so it could not be used to enforce a personal pension claim. On that basis, the pension and gratuity reliefs were held not maintainable in the form presented. Case-Laws Indian Laws Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196341