Rosariya Thomas vs Aplab Ltd

Twenty retired employees of Aplab Ltd. filed connected writ petitions challenging gratuity computation, arguing that the company calculated gratuity based on 15 days instead of 26 days as applicable to certain categories, and that special allowance should be treated as dearness allowance for purposes of Section 2(s) of the Payment of Gratuity Act. The Court affirmed the Controlling Authority's and Appellate Authority's findings on most issues but remitted the matter for fresh consideration on whether photocopied salary documents establish entitlement to 26-day gratuity and whether special allowance is in substance dearness allowance. The Appellate Authority was directed to decide the remanded points within eight weeks.