20. Once the succession certificate is granted in accordance with law and produced before the competent authority, the legal heirs becomes entitled to receive the amount being legally entitled, therefore, in view of the law laid-down by the Supreme Court in the matter of Smt.Sarbati (supra), followed in the matter of Shipra Sengupta (supra), in which their Lordships of the Supreme Court have held that in a normal circumstance, amount under any head can be received by the nominee, but amount can be claimed by heirs of the deceased in accordance with law of succession governing them and succession certificate having been issued by the jurisdictional Civil Court under the provisions of the IS Act, I do not have slightest hesitation to hold that the petitioner along with four others namely Sitaram, Jagannath @ Jagdish, Ratanbai and Khikbai @ Shitbai are entitled to receive the amount of gratuity payable to deceased Mahettar Lal by virtue of succession certificate granted by jurisdictional Civil Court under Section 372 of the IS Act. It is also pertinent to mention that finding of the Appellate Authority that the respondent No.1 is the nominee of deceased Mahettar is also perverse as it is finding of the
