2026 INSC 143 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. OF 2026 @ SPECIAL LEAVE PETITION (CIVIL) NOS. 22628 – 22637 OF 2024 N. MANOHARAN, ETC. … APPELLANT(S)

VERSUS THE ADMINISTRATIVE OFFICER AND ANOTHER … RESPONDENT(S)

WITH CIVIL APPEAL NOS. OF 2026 SPECIAL LEAVE PETITION (CIVIL) NOS. 22638 – 22669 OF 2024 G. AROCKIASAMAY, ETC. … APPELLANT(S)

VERSUS THE ADMINISTRATIVE OFFICER AND ANOTHER … RESPONDENT(S)

WITH CIVIL APPEAL NOS. OF 2026 SPECIAL LEAVE PETITION (CIVIL) NO. 22670 OF 2024 S. ALANGAR LR OF (U. SUNDARA RAJ) … APPELLANT(S)

VERSUS THE ADMINISTRATIVE OFFICER AND OTHERS … RESPONDENT(S)

J U D G M E N T

S.V.N. BHATTI, J.

Signature Not Verified Digitally s1igne.d by Leave granted.

geeta ahuja Date: 2026.02.11

18:01:12 IST Reason:

2. The point for consideration in the subject Civil Appeals is whether the employees of Heavy Water Plant, Department of Atomic Energy, Government of India, Tuticorin (“HWP”) are covered by the provisions of the Payment of Gratuity Act, 1972 (“PG Act”).

3. The Civil Appeals arise from a common Judgment dated 21.06.2023 in Writ Appeal No. 1687 of 2021, Writ Petition No. 19117 and batch. The impugned Judgment held and de