TaxTMI 
TaxTMI 
1995 (7) TMI 434
X X X X Extracts X X X X
X X X X Extracts X X X X
....rposes. There was some dispute between Amrita Bibi. the widow of pre-deceased son of Babulal Agarwal and other heirs of Babulal Agarwal. The same was agitated in Civil Suit No. 702 of 1940. The suit was decided on February 6, 1944 whereby a comprehensive scheme was framed for administration of the trust. Besides other matters, the scheme provided for grant of pension and other facilities to the employees of the trust. The following provisions were made in the scheme: "Office and Employees: (a) The trustees at their discretion may grant to such of the employees of the Estate who have satisfactorily served with the Estate for a period of not less than 30 years, pension either by monthly payments or by payment of a lump sum. (b) The pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tuity and he, therefore, allowed the application and granted the prayers made by the petitioner. Hence, this appeal. 6. It appears that the provisions of the Payment of Gratuity Act were not argued before the learned trial Judge minutely. Section 1(3) of the Payment of Gratuity Act reads as follows : "(3) it shall apply to-- (a) every factory, mine, oilfield, plantation, port and railway company; (b) every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which ten or more persons are employed, or were employed, on any day of the preceding twelve months; (c) such other establishments or class of establishments, in which ten or more employees are e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9. Now, we come to the definition of employee given in Section 2(e) of the Act. According to the definition an employee is one whose wages do not exceed ₹ 2500/- per mensem. 'Wages' include all emoluments which was earned by employee while on duty and include dearness allowance under Section 2(s) ibid. We do not know whether the petitioner was getting basic pay to the tune of ₹ 2322/- inclusive of D. A. or not. Even assuming that the Payment of Gratuity Act applies to the petitioner's case, Section 7(4) of the Act says that if there is any dispute as to the amount or as to the admissibility of any claim, or in relation to an employee for payment of gratuity, and any dispute in regard to any matter or matters, the emp....