JUDGMENT :

Arun Dev Choudhury, J.

1. The present intra court appeal is presented against the judgment and order dated 08.04.2022 passed by the learned Single Judge in WP(C) No.3697/2020, whereby the learned Single Judge held that the respondents/writ petitioners shall be entitled for gratuity under the provisions of Payment of Gratuity Act, 1972 (hereinafter referred to as ‘Act of 1972’).

2. The writ petitioners were employees under the Appellant Corporation and superannuated from service on attaining their age of superannuation in the year 2018 and 2019. They were paid gratuity in terms of the Assam Financial Corporation (Payment of Gratuity to Employees) Regulation, 1964 (hereinafter referred to as Regulation, 1964). However, the grievances of the petitioners were that they are entitled for gratuity in terms of section 4(5) of the Act of 1972 and same has been denied to them.

3. The respondent Corporation took a stand that the petitioners have been paid the gratuity in terms of the Regulation 1964 read with Assam Financial Corporation Staff Regulation 2007 (hereinafter referred to as Regulation 2007). It was the further case of the Corporation that as the Appellate Corporation is a s