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2026 Supreme(Online)(Cal) 413

CALCUTTA HIGH COURT
Lanusungkum Jamir, Rai Chattopadhyay, JJ
M/s Delta Ltd. – Appellant
Versus
State of West Bengal & Ors. – Respondent


Advocates:
For the Appellants/Petitioners: Ms. Amrita Pandey, Ms. Sayanwita Auddya
For the Respondents: Mr. R. Guha Thakurta, Ms. S. Sengupta, Mr. Susovan Sengupta, Mr. Manas Kumar Sadhu

Table of Content
1. procedural introduction and issues involved (Para 1 , 2)
2. background of gratuity claims and orders (Para 3 , 4)
3. court directives on handling the appeal (Para 5 , 7 , 8)
4. requirements for appeal compliance (Para 6 , 12)
5. appellant's arguments against legal interpretations (Para 9 , 10 , 11)
6. relationship of section 7(4) and 7(7) under the act (Para 18 , 23)
7. interpretation of statutory obligations under gratuity act (Para 19 , 21 , 22)
8. inapplicability of previous case ratios (Para 25 , 26)
9. final dismissal of the appeal and directive for compliance (Para 28 , 29 , 30)

Rai Chattopadhyay, J. :-

1) The present appeals are directed against the order dated May 21, 2024, of the Hon’ble Single Judge, in the writ petitions No. WPA 14251 of 2024 and WPA 14512 of 2024. Those have been heard analogously and are being disposed of by dint of this common judgment.

2) The issue involved and determinable is with regard to the amount of statutory deposit to be remitted by the present appellant, before the statutory appellate authority, in case and when the appellant seeks to prefer a statutory appeal before the statutory appellate authority. The relevant facts culminating i

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