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Applicability of Payment of Gratuity (Amendment) Act, 2010

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Court :
CIVIL APPELLATE JURISDICTION

Brief :
The challenge in the present appeal is to an order passed by the High Court of Jharkhand on 27.7.2016 whereby the claim of the appellants to declare the applicability of Payment of Gratuity (Amendment) Act, 20101 from 1.1.2007 was declined.

Citation :
CIVIL APPEAL NO. 4744 OF 2021

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 4744 OF 2021
(ARISING OUT OF SLP (CIVIL) NO. 10622 OF 2017)

KRISHNA GOPAL TIWARY & ANR. .....APPELLANT(S)

VERSUS

UNION OF INDIA & ORS. .....RESPONDENT(S)
J U D G M E N T

The challenge in the present appeal is to an order passed by the High Court of Jharkhand on 27.7.2016 whereby the claim of the appellants to declare the applicability of Payment of Gratuity (Amendment) Act, 20101 from 1.1.2007 was declined.

2. In terms of sub-section (2) of Section 1 of the Amending Act, a notification was issued by the Government of India on 24.5.2010 appointing the said date as the date on which the Amending Act came into force.

3.Reliance is placed upon judgment of this Court in Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited4. The aforesaid case is of insertion of proviso to Section 113 of the Income Tax Act providing that tax chargeable under the said Section shall be increased by a surcharge and shall be applicable in the assessment year relevant to the previous year in which the search is initiated under Section 132 of the said Act.

4.Sub-section (5) of Section 4 of the Gratuity Act protects the right of an employee to receive better terms of gratuity under any award or contract with the employer. The gratuity paid to the appellants on the strength of office memorandum dated 26.11.2008 would fall in the said sub-section.

5.Consequently, we do not find any error in the order passed by the High Court. The appeal is dismissed.

Please find attached the enclosed file for the full judgement

 

Poojitha Raam
on 25 August 2021
Published in GST
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