bank has not acted upon in the manner prescribed under the regulation of the bank as well as provision of Section 4, particularly, sub-Section 5 and 6 of the Payment of Gratuity Act, 1972. He further submitted that Section 14 of the Act provides for the overriding effect over the regulation of the Bank so far as Regulation 72 is concerned would be relevant for the present case. The calculation chart as provided by the bank contained in Letter dated 25th September, 2017 is not in accordance with the provision of the Central Act. The provision of Sub-Section 5 and 6 of Section 4 of the Payment of Gratuity Act, 1972 mandates that before taking decision to forfeit the gratuity, minimum requirement is to issue show cause notice and the same having not been done, the action of the respondent- bank is against the statutory provision of the Act of 1972. The statutory requirement fasten upon the respondent- bank to quantify the financial loss, however, the punishment order dated 04.01.2012 does not quantify the said fact. This fact has also not been looked by the disciplinary authority and such lapses admittedly could not be pointed out at the time of hearing of CWJC No. 23383 of 2012 before the learned Single Judge as well as before the Division Bench which has affirmed the order dated 08.01.2013 passed in the writ petition bearing CWJC No. 23383