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 declared that the employees of HWP are not covered by the definition of Section 2(e) of the PG Act. Hence, the Civil Appeals are at the instance of the retired employees of HWP. The circumstances leading to the dispute between the parties are admitted and fall within a narrow compass.

4. The Atomic Energy Act, 1962 (“AE Act”), was enacted by the Parliament and is effective from 15.09.1962. The objective of the AE Act is to provide for the development, control and use of atomic energy for the welfare of the people of India and for other peaceful purposes. Section 3 of the AE Act deals with ‘General Powers of the Central Government’ to produce, develop, use and dispose of atomic energy, either by itself or through any Authority or Corporation established by it, or a Government Company; and carry out research into any materials connected therewith. Section 3 of the AE Act is comprehensive and encompasses all primary and ancillary activities undertaken by the Central Government relating to atomic energy. The Department of Atomic Energy, Government of India (“DAE”), is the Department through which the Central Government discharges the functions, duties, and responsibilities assigned to it under the AE Act. The parties admit the following hierarchy of departments vis-à-vis atomic energy:

PRIME MINISTER ATOMIC ENERGY COMMISSION DEPARTMENT OF ATOMIC ENERGY SERVICE R&D SECTOR I&M SECTOR PSUs ORGANIZATIONS BHABHA ATOMIC RESEARCH CENTRE, NUCLEAR POWER MUMBAI CORPORATION OF INDIA LTD., MUMBAI DIRECTORATE OF INDIRA GANDHI CENRE HEAVY WATER PURCHASE & STORIES, FOR ATOMIC BOARD, MUMBAI MUMBAI RESEARCH, KALAPAKKAM IREL (INDIA) LTD., MUMBAI DIRECTORATE OF RAJA RAMANNA CENTRE NUCLEAR FUEL CONSTRUCTION, FOR ADVANCED COMPLEX, SERVICES & ESTATE TECHNOLOGY, INDORE HYDERABAD MANAGEMENT, MUMBAI VARIABLE ENERGY URANIUM CYCLOTRON CENTRE, CORPORATION OF KOLKATA INDIA LTD., HYDERABAD BOARD OF RADIATION &

GL N O B U P B A C A A H L R L E A T A D N C R U E E R N E E S G T N R H A E E I R R P H G , F O Y R TEC I M S H O U N M T O O B L P A O E I G Y, GE O N R K E G A R L A A P N L A I Z S K A E K T R A I V O M I N C , E S BHARATIYA NABHIKIYA VIDYUT NIGAM LTD., ATOMIC MINERALS KALAPAKKAM DIRECTORATE FOR EXPLORATION &

RESEARCH, HYDERABAD

5. On 01.05.1969, the Government of India/DAE issued Office Memorandum No. 12/7/69-(P) for the constitution of a Board to administer the Heavy Water Production Projects of the DAE. The operative portion of the Office Memorandum reads as follows:

6. The HWP in Tuticorin is one of the Heavy Water Boards established by the DAE. The circumstance precipitating a dispute between the retired employees and HWP can be traced to one of the pension payment orders issued by HWP. On 25.07.2014, the pension payment order in favour of retired employee, N. Manoharan, was