{"id":252746,"date":"2021-08-16T14:00:31","date_gmt":"2021-08-16T08:30:31","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252746"},"modified":"2021-08-20T10:29:20","modified_gmt":"2021-08-20T04:59:20","slug":"payment-of-gratuity","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/payment-of-gratuity\/","title":{"rendered":"Payment of Gratuity Act | Whether 2010 amendment in Gratuity Act contemplating Rs 10 lakhs as amount of gratuity would have retrospective effect?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court: <\/strong>The Division Bench of Hemant Gupta and A.S. Bopanna, JJ., addressed whether the 2010 amendment of Payment of Gratuity Act 1972 is retrospective.<\/p>\n<p style=\"text-align: justify;\">In the instant matter, Jharkhand High Court\u2019s decision has been challenged whereby the claim of the appellants to declare the applicability of Payment of Gratuity (Amendment) Act, 2010 from 1-1-2007 was declined.<\/p>\n<p style=\"text-align: justify;\">Appellants were employees of Coal India Limited. Government of India had approved the enhancement of gratuity to the executives and Non-Unionized Supervisors of Central Sector Enterprises such as the Coal India Limited where the appellants were employed and the said gratuity was raised to Rs 10 lakhs.<\/p>\n<p style=\"text-align: justify;\">Later, the Payment of Gratuity Act was amended.<\/p>\n<p style=\"text-align: justify;\"><strong><u>Grievance of the Appellants<\/u><\/strong><\/p>\n<p style=\"text-align: justify;\">Appellants were aggrieved that the tax was deducted at the source when the gratuity was paid to the appellants before the commencement of the Amending Act. Thus, the appellants challenged the date of commencement as 24-05-2010 but asserted that it should be made effective from 1-1-2007 and consequently the appellants would not be liable for deduction of tax on the gratuity amount.<\/p>\n<p style=\"text-align: justify;\">The Judgment of <em>D.S. Nakara v. Union of India, <\/em><a href=\"http:\/\/www.scconline.com\/DocumentLink\/32VOkkE6\">(1983) 1 SCC 305<\/a>, came up for consideration before this Court in a Judgment of <em>State Government Pensioners\u2019 Assn. v. State of A.P., <\/em><a href=\"http:\/\/www.scconline.com\/DocumentLink\/cF77uSsC\">(1986) 3 SCC 501<\/a>, wherein the payment of gratuity from a specified date of retirement was held to be not unconstitutional.<\/p>\n<p style=\"text-align: justify;\">A similar view was taken in the Supreme Court decision of <em>Union of India v. All India Service Pensioners\u2019 Assn., <\/em><a href=\"http:\/\/www.scconline.com\/DocumentLink\/N9qlY74k\">(1988) 2 SCC 580<\/a>, wherein it was held that the pension was payable periodically as long as the pensioner was alive whereas the gratuity was ordinarily paid only once on retirement.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\">Section 4(5) of the Gratuity Act protects the rights of an employee to receive better terms of gratuity under any award or contract with the employer. The gratuity paid to the appellants on strength of office memorandum would fall in the said sub-section.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>\u00a0<\/strong><em>\u201c\u2026what is exempt from the Income Tax Act is the amount of gratuity received under the Gratuity Act to the extent it does not exceed an amount calculated in accordance with the provisions of sub-sections (2) and (3) of Section 4 of the Gratuity Act.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\">The Gratuity Act contemplated Rs 10 lakhs as the amount of gratuity only from 24-5-2010. Such gratuity is the amount payable only once. Thus, the cut-off date cannot be said to be illegal, it being one-time payment.<\/span><\/p>\n<p style=\"text-align: justify;\">Therefore, such amendment in the Gratuity Act cannot be treated to be retrospective. Hence, the said provisions of the statute cannot be said to be retrospective.<\/p>\n<p style=\"text-align: justify;\">In a recent judgment <em>Himachal Road Transport Corporation v. Himachal Road Transport Corporation Retired Employees Union<\/em>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/j9YfUN6O\">(2021) 4 SCC 502<\/a>, in the case of payment of increased quantum of death-cum-retirement gratuity, it was held that the cut-off date cannot be said to be arbitrary which was fixed keeping in view financial constraints.<\/p>\n<p style=\"text-align: justify;\">Lastly, in view of the above, Bench found that the date of commencement fixed by the Executive in exercise of power delegated by the Amending Act cannot be treated to be retrospective as the benefit of higher gratuity was one-time available to the employees only after the commencement of the Amending Act.<\/p>\n<p style=\"text-align: justify;\">Concluding the matter, it was held that benefit paid to the appellants under the office memorandum is not entitled to exemption in view of specific language of Section 10(10)(ii) of the Income Tax Act.<\/p>\n<p style=\"text-align: justify;\">No error was found in the Jharkhand High Court\u2019s decision. [Krishna Gopal Tiwary v. Union of India, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/iyhA8tWi\"><b>2021 SCC OnLine SC 581<\/b><\/a>, decided on 13-08-2021]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The Division Bench of Hemant Gupta and A.S. Bopanna, JJ., addressed whether the 2010 amendment of Payment of Gratuity Act <\/p>\n","protected":false},"author":8808,"featured_media":154914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[39310,9081,13081,29785,5363],"class_list":["post-252746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-executive","tag-gratuity","tag-income-tax-act","tag-law","tag-supreme-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Payment of Gratuity Act | Whether 2010 amendment in Gratuity Act contemplating Rs 10 lakhs as amount of gratuity would have retrospective effect? | SCC Times<\/title>\n<meta name=\"description\" content=\"Payment of Gratuity\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/payment-of-gratuity\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payment of Gratuity Act | Whether 2010 amendment in Gratuity Act contemplating Rs 10 lakhs as amount of gratuity would have retrospective effect?\" \/>\n<meta property=\"og:description\" content=\"Payment of Gratuity\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/payment-of-gratuity\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-16T08:30:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-20T04:59:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/payment-of-gratuity\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/16\/payment-of-gratuity\/\",\"name\":\"Payment of Gratuity Act | Whether 2010 amendment in Gratuity Act contemplating Rs 10 lakhs as amount of gratuity would have retrospective effect? 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Hinchigeri, J. held that the newly substituted Section \u00a02(e) and the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":156104,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/09\/12\/govt-to-introduce-the-payment-of-gratuity-amendment-bill-2017-in-parliament\/","url_meta":{"origin":252746,"position":1},"title":"Govt. to introduce the Payment of Gratuity (Amendment) Bill, 2017 in Parliament","author":"Saba","date":"September 12, 2017","format":false,"excerpt":"The Union Cabinet has given its approval for introduction of the Payment of Gratuity (Amendment) Bill, 2017 in Parliament. The Amendment will increase the maximum limit of gratuity of employees, in the private sector and in Public Sector Undertakings\/Autonomous Organizations under Government who are not covered under CCS (Pension) Rules,\u2026","rel":"","context":"In &quot;Cabinet Decisions&quot;","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":375622,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/13\/section-2e-of-payment-of-gratuity-act-not-apply-heavy-water-plant-employees-sc\/","url_meta":{"origin":252746,"position":2},"title":"Section 2(e) of Payment of Gratuity Act doesn&#8217;t apply to Central Govt. employees holding Civil Posts: Supreme Court","author":"Ritu","date":"February 13, 2026","format":false,"excerpt":"\u201cThe employees fall within the exclusionary clause of Section 2(e) of the PG Act. The result of such exclusion is that Sections 5 and 14 are not attracted in deciding on the applicability of the PG Act to the employees of HWP\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Section 2(e) of Payment of Gratuity Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Section-2e-of-Payment-of-Gratuity-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Section-2e-of-Payment-of-Gratuity-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Section-2e-of-Payment-of-Gratuity-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Section-2e-of-Payment-of-Gratuity-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":294279,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/09\/determination-of-gratuity-from-date-termination-of-employment-kerala-high-court\/","url_meta":{"origin":252746,"position":3},"title":"Gratuity determined as per date of termination of employment, not the date of sanction or actual disbursement: Kerala High Court","author":"Ridhi","date":"June 9, 2023","format":false,"excerpt":"Kerala High Court suggested the petitioner to choose between Payment of Gratuity Act, 1972 and Kerala State Housing Board Employees' (Pension and other Retirement Benefits) Regulations, 1990 for claim of gratuity or DCRG, since he cannot have gratuity under one with the ceiling limit payable under another Act.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"kerala high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/kerala-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/kerala-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/kerala-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/kerala-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":273297,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/09\/gratuity-payment-for-private-school-teachers-supreme-court-upholds-constitutional-validity-payment-gratuity-amendment-act-2019-legal-news-legal-updates\/","url_meta":{"origin":252746,"position":4},"title":"Supreme Court holds private school teachers entitled to gratuity; upholds Constitutional validity of Payment of Gratuity (Amendment) Act, 2009","author":"Editor","date":"September 9, 2022","format":false,"excerpt":"\u201cWhen the legislature acts within its power to usher in a valid law and rectify a legal error, even after a court ruling, the legislature exercises its constitutional power to enact the law and does not overrule an earlier court decision.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/Supreme-Court-holds-private-school-teachers-entitled-to-gratuity-upholds-Constitutional-validity-of-Payment-of-Gratuity-Amendment-Act-2009-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/Supreme-Court-holds-private-school-teachers-entitled-to-gratuity-upholds-Constitutional-validity-of-Payment-of-Gratuity-Amendment-Act-2009-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/Supreme-Court-holds-private-school-teachers-entitled-to-gratuity-upholds-Constitutional-validity-of-Payment-of-Gratuity-Amendment-Act-2009-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/Supreme-Court-holds-private-school-teachers-entitled-to-gratuity-upholds-Constitutional-validity-of-Payment-of-Gratuity-Amendment-Act-2009-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/Supreme-Court-holds-private-school-teachers-entitled-to-gratuity-upholds-Constitutional-validity-of-Payment-of-Gratuity-Amendment-Act-2009-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":346223,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/04\/21\/employers-obligation-for-payment-of-gratuity-within-30-days-not-contingent-on-employees-written-application-post-exit-mp-hc-scc-times\/","url_meta":{"origin":252746,"position":5},"title":"Employer\u2019s obligation to pay gratuity within 30 days not contingent on employee\u2019s written application post-exit: MP High Court","author":"Ritu","date":"April 21, 2025","format":false,"excerpt":"\u201cAmounts of retiral dues, including gratuity, are not bounties. It is deferred payment to the employee for the long services rendered by him to the Department... The retiral dues are also recognized as property under the Article 300-A of the Constitution.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madhya Pradesh High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Madhya-Pradesh-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Madhya-Pradesh-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Madhya-Pradesh-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Madhya-Pradesh-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=252746"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/252746\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=252746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=252746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=252746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}