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 25th September, 2019. The revision of pay and allowance which resulted in increase in the gratuity amount as aforesaid, therefore, came into effect only on 25th September, 2019 i.e. subsequent to the petitioner’s retirement which took place on 31st July, 2019. The notification had a retrospective effect on the salary of the petitioner which he was receiving prior to his retirement. The effect of such enhancement has been duly given to the petitioner by paying the additional amount. However, the petitioner cannot be granted any interest on the additional sum towards gratuity as there was no delay attributable to CTC between 1st August, 2019 and 24th September, 2019, as the notification was not there. The petitioner, therefore, is entitled to interest on the additional sum on account of gratuity from 25th September, 2019 i.e. the date on which the notification came into effect till actual payment i.e. 3rd March, 2021. The petitioner, however, is entitled to interest on the aforesaid sum of Rs.22,34,225/- from 1st August, 2019 till 2nd December, 2019 for delay in making payment thereof.
