Soumen Sen, J.:

This writ petition raised an interesting point of law.

The writ petition is directed against an order passed by the appellate authority under the Payment of Gratuity Act, 1972 (hereinafter referred to as the “said Act”) affirming the order passed by the Assistant Labour Commissioner, Central Kolkata on 1st February, 2013 as a Controlling Authority under the said Act.

Although various points have been raised in the writ petition but Mr. R.N. Majumdar, learned Counsel appearing on behalf of the petitioner restricts his argument on the overriding effect the United Bank of India (Officers) Service Regulations, 1979 (hereinafter referred to as the “Service Regulations, 1979) over the provisions of the said Act.

The principal argument of Mr. Majumdar appears to be that the eligibility for gratuity of the petitioner shall be governed by Regulation 46 of the Service Regulations, 1979 and not under Section 4 of the Payment of Gratuity Act, 1972.

Under Section 4(6) of the said Act, the gratuity of an employee whose service has been terminated for any act, willful omission or any negligence causing any damage or loss to or destruction of property belonging to the emplo