HIMA KOHLI, J.

( 1 ) THE present petition has been filed by the petitioner workman, being aggrieved by the order dated 27th June, 1996 passed by the Appellate authority under Payment of Gratuity Act, 1972, whereby the order dated 18th february, 1994 passed by the Controlling Authority to the effect that respondent no. 2 herein was not covered/ coverable under the Payment of Gratuity Act and as such the petitioner employee (appellant therein) was not entitled to claim any gratuity, was approved and confirmed.

( 2 ) BRIEFLY stated, the facts necessary for disposal of the present petition are as follows. The petitioner was appointed as a tailor with the management of M/s. Jagdish Sons, respondent no. 2 herein, in February, 1962. The petitioner resigned from service w. e. f. 4th July, 1988 after working for 26 years with the respondent no. 2. On not being paid any gratuity, the petitioner approached the Controlling Authority under Payment of Gratuity Act, 1972 (hereinafter referred to as `the Act') and submitted his claim of gratuity for an amount of Rs. 14,733/ -. Vide order dated 18th February, 1994, the Controlling authority dismissed the claim of the petitioner on the ground that