https://www.taxtmi.com/caselaws?id=309910 Gratuity payable under the Payment of Gratuity Act, 1972 is a statutory retiral benefit governed by a complete code, and a non-statutory service rule cannot override it. The employer could not deduct penal rent or other post-retirement dues from gratuity, because forfeiture is permitted only in the limited cases expressly set out in Section 4(6), and Section 14 gives the Act overriding effect over inconsistent rules or contracts. The Controlling Authority and Appellate Authority were therefore correct in directing payment of full gratuity without deduction, and the HC upheld that approach. en-us Fri, 03 Apr 2009 00:00:00 +0530 Wed, 27 Sep 2023 10:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309910 Gratuity payable under the Payment of Gratuity Act, 1972 is a statutory retiral benefit governed by a complete code, and a non-statutory service rule cannot override it. The employer could not deduct penal rent or other post-retirement dues from gratuity, because forfeiture is permitted only in the limited cases expressly set out in Section 4(6), and Section 14 gives the Act overriding effect over inconsistent rules or contracts. The Controlling Authority and Appellate Authority were therefore correct in directing payment of full gratuity without deduction, and the HC upheld that approach. Case-Laws Indian Laws Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309910