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High Court of Madras Considers Interplay of Section 40A(7) and Section 43B for Deduction of Gratuity Provision. The Court Examined Whether Specific Provision Overrides Requirement of Actual Payment, but Final Verdict Not Available in Provided Excerpt.

The case concerned an appeal by the assessee, a manufacturer of specialty chemicals, against the disallowance of a provision for gratuity of Rs.31,24,...

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Supreme Court Dismisses Municipal Corporations' Appeals, Holds Payment of Gratuity Act, 1972 Applicable to Local Bodies. Municipal Employees Entitled to Gratuity Under Central Act Despite State Regulations Providing Lower Benefits.

The Supreme Court dismissed two civil appeals filed by Municipal Corporations of Kanpur and Gorakhpur against High Court orders upholding the Controll...

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Supreme Court Dismisses State's Appeal in Leave Encashment Case for Re-employed Government Servant. Re-employed Employee Entitled to Second Leave Encashment Under Rule 36 of Sikkim Government Services (Leave) Rules, 1982, as Rule 32 Creates Legal Fiction Treating Re-employment as Fresh Service Entry.

The dispute originated from the State of Sikkim's appeal against High Court orders that granted leave encashment benefits to a re-employed government ...

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High Court of Bombay Upholds Employer's Forfeiture of Gratuity for Employee Convicted of Theft Involving Moral Turpitude. Theft by Bank Employee Constitutes Moral Turpitude Under Section 4(6)(b)(ii) of Payment of Gratuity Act, 1972, Justifying Forfeiture of Gratuity.

The petitioners, officials of the Bank of Maharashtra, challenged the order of the Appellate Authority under the Payment of Gratuity Act, 1972, which ...

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Supreme Court Allows Appeal Against Withholding of Pension and Gratuity During Pendency of Criminal Proceedings. State of Bihar's Circulars and Resolution Cannot Override Rule 43(b) of Bihar Pension Rules, 1950 Which Requires a Finding of Guilt Before Withholding Pension.

The appellant, Dr. Hira Lal, was a Touring Veterinary Officer in Bihar who was implicated in the Fodder Scam (RC Case No.48 A/1996) and placed under s...

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Gujarat High Court Allows Compassionate Pension Claim of Compulsorily Retired Employee Under Gujarat Civil Services (Pension) Rules, 2002. Rejection of Compassionate Pension Solely on Ground of Serious Punishment Quashed for Non-Application of Mind.

The petitioner, Hitesh Balvantrai Kothari, was a government employee who was compulsorily retired from service on 26 August 2010 as a disciplinary pun...

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Bombay High Court Allows Writ Petition for Release of Pensionary Benefits Withheld Without Written Order; Acquitted Pensioner Entitled to Interest Under Rule 129B of Maharashtra Civil Services (Pension) Rules, 1982

The petitioner, a retired professor and former Director of Shri Guru Gobind Singhji Institute of Engineering and Technology, Nanded, filed a writ peti...

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Bombay High Court Allows Assistant Professor's Challenge to Superannuation at Age 60, Holds AICTE Retirement Age of 65 Applicable to Private Self-Finance Standalone Institution. Goa Institute of Management's Faculty Manual Fixing Retirement Age at 60 is Overridden by AICTE Regulations.

The petitioner, Dr. Vilasini Devi Nair, was appointed as an Assistant Professor at the Goa Institute of Management (GIM), a private self-finance stand...