ANIRUDDHA ROY,J :

1. The petitioner retired from the services of Calcutta Tramways Company (1978) Ltd. (in short, “CTC”) now known as West Bengal Transport Corporation (in short, “WBTC”) with effect from July 31, 2019 upon attaining the age of superannuation. The petitioner was paid his retiral benefits which included a sum of Rs.25,24,986.99 towards Provident Fund (in short PF). The petitioner is claiming interest on this sum for delayed payment thereof. The petitioner was paid an additional sum of Rs.2,00,000/- (rupees two lakhs) towards gratuity on March 12, 2021 in view of the gratuity amount having increased due to increase in salary arising out of revision of pay. The gratuity amount was computed initially on the basis of unrevised salary and the additional amount was the difference in computation on the unrevised salary and that on the basis of revised salary.

2. The revision of pay and allowance was made applicable by virtue of a notification issued by the Government of West Bengal, Finance Department, Audit Branch on September 25, 2019. The revision of pay and allowance which resulted in increase in the gratuity amount as aforesaid, therefore, came into effect only on Septe