months and 10 days will not enable an employee to avail gratuity. The said case arises under the Andhra Pradesh Shops and Establishments Act, 1966 The question was whether as per Cl. (d) of explanation to S. 40(1) of the Andhra Pradesh Shops and Establishments Act, 1966, providing for treating a fraction of a year exceeding six months as a year and a fraction of a year less than six months as not a year. The contention that was accepted by the learned Judge was that the aforesaid explanation applies only for calculating the period for which gratuity is payable and not applicable to the qualifying period of years. The learned Judge has probably relied upon the words, “for which gratuity is to be given,” in S. 40(1) of the Andhra Pradesh Shops and Establishments Act, 1966 But this decision is not applicable to our case because as stated above the definitions of “one year”. “completed year,” “continuous year,” under Ss. 2(a), 2(b) and 2(c) go to show that whenever year is mentioned in the enactment, it must be taken as the year defined in the aforesaid provisions. Another contention raised by the learned counsel for the petitioner is that the petitionercompany ceased to exist after it was merged with MetturBeardsell, Ltd., with effect from 1 January, 1983 But this contention is untenable because at the time of entering into partnership the petitioner has not taken any undertaking from the employees that they will become employees of the new partnership firm Mettur Textiles, and cease to be employees of the MetturBeardsell, Ltd. But as found earlier, the third respondent was relieved only by the petitioner. Therefore, I am not convinced with the contentions raised by the learned counsel for the petitioner. Hence the writ petition fails and it is dismissed. However, there will be no order as to costs.”
