Rajiv Sahai Endlaw, J.

The question which arises for consideration in this writ petition is whether the petitioner, a society registered under the Societies Registration Act, with the objective to serve as a post-graduate school for advanced teaching and research in Economics and allied subjects and to admit students for this purpose and to undertake co-operative research work on specific research problems and to arrange for permanent and continuous investigation into specific economic problems, and working on a no profit no loss basis and funded by various Ministries of Government of India and run on the basis of grants mainly received from Government of India, is covered by the provisions of the Payment of Gratuity Act, 1972 or not.

2. The Controlling Officer under the said Act, on complaint of respondent No. 2, an employee who has retired after rendering 38 years service in the petitioner institute has held the petitioner to be covered by the provisions of the Act relying on the judgment of this Court in Municipal Corporation of Delhi Vs. Smt. V.T. Naresh and another, (1985) 9 DRJ 173 holding MCD to be covered by the provisions of the said Act. I am unable to comprehend