https://www.taxtmi.com/caselaws?id=312338 Section 4(6)(b)(ii) of the Payment of Gratuity Act is an exception to the general rule of gratuity payment and must be strictly construed. Departmental misconduct, including furnishing false date of birth information to obtain employment, may justify dismissal, but it does not by itself amount to an offence involving moral turpitude for gratuity forfeiture. The statutory condition requires an act constituting an offence in criminal law, established before a competent court; an employer cannot treat proved misconduct in disciplinary proceedings as a substitute for criminal conviction. Gratuity therefore cannot be forfeited on departmental findings alone. en-us Wed, 29 Jan 2020 00:00:00 +0530 Mon, 12 Feb 2024 19:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312338 Section 4(6)(b)(ii) of the Payment of Gratuity Act is an exception to the general rule of gratuity payment and must be strictly construed. Departmental misconduct, including furnishing false date of birth information to obtain employment, may justify dismissal, but it does not by itself amount to an offence involving moral turpitude for gratuity forfeiture. The statutory condition requires an act constituting an offence in criminal law, established before a competent court; an employer cannot treat proved misconduct in disciplinary proceedings as a substitute for criminal conviction. Gratuity therefore cannot be forfeited on departmental findings alone. Case-Laws Indian Laws Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312338