https://www.taxtmi.com/caselaws?id=395000 An employee covered by the employer's gratuity scheme could not claim gratuity above the statutory ceiling by relying on Section 4(5) of the Payment of Gratuity Act, 1972. The Trust Deed and Rules stated that gratuity for covered employees would be calculated in accordance with the Act, which meant both the statutory method of computation and the ceiling under Section 4(3). Section 4(5) applies only where an award, agreement, or contract independently grants better gratuity terms. A general reference to payment under the Act does not permit selective use of the statutory rate while ignoring the cap, so the higher claim was not maintainable. en-us Wed, 29 Apr 2020 00:00:00 +0530 Sat, 02 May 2020 06:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395000 An employee covered by the employer's gratuity scheme could not claim gratuity above the statutory ceiling by relying on Section 4(5) of the Payment of Gratuity Act, 1972. The Trust Deed and Rules stated that gratuity for covered employees would be calculated in accordance with the Act, which meant both the statutory method of computation and the ceiling under Section 4(3). Section 4(5) applies only where an award, agreement, or contract independently grants better gratuity terms. A general reference to payment under the Act does not permit selective use of the statutory rate while ignoring the cap, so the higher claim was not maintainable. Case-Laws Indian Laws Wed, 29 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395000