https://www.taxtmi.com/caselaws?id=286057 A gratuity scheme may be framed on an industry-cum-region basis, but that is not the only permissible basis, and eligibility after ten years' service was not invalid merely because gratuity is linked to long and meritorious service. The forfeiture clause was also upheld because gratuity does not cease to be payable solely due to later dismissal for misconduct, and the employee may first be required to make good financial loss caused by misconduct before claiming the balance. The provident fund direction was sustained because the Tribunal had considered the employer's financial capacity, and that factual finding was not reopened on appeal where the employer had withheld the relevant financial material at trial. The appeal was dismissed with costs. en-us Fri, 03 Mar 1961 00:00:00 +0530 Tue, 11 Feb 2020 12:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286057 A gratuity scheme may be framed on an industry-cum-region basis, but that is not the only permissible basis, and eligibility after ten years' service was not invalid merely because gratuity is linked to long and meritorious service. The forfeiture clause was also upheld because gratuity does not cease to be payable solely due to later dismissal for misconduct, and the employee may first be required to make good financial loss caused by misconduct before claiming the balance. The provident fund direction was sustained because the Tribunal had considered the employer's financial capacity, and that factual finding was not reopened on appeal where the employer had withheld the relevant financial material at trial. The appeal was dismissed with costs. Case-Laws Indian Laws Fri, 03 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286057