death, disablement or resignation after completion of 10 years of continuous service or termination of service in any other way except by way of punishment but after completion of 10 years of service. Sub-regulation (3) is of considerable importance and provides that the amount of gratuity payable to an officer or an employee shall be one month’s pay for every completed year of service or part thereof in excess of six months subject to a maximum 15 months’ pay. First proviso to Sub-regulation (3) provides that where an officer or an employee has completed more than 30 years of service, he would be eligible to gratuity for an additional amount at the rate of half of a month’s pay for each completed year of service beyond 30 years. Further proviso is of great importance and provides that in respect of an officer the gratuity is payable based on the last pay drawn. In the third proviso to the said regulation, it is provided that in respect of an employee pay for the purpose of calculation of gratuity would be the average basic pay, dearness allowance and special allowance and officiating allowance payable during the 12 months preceding death, disability, retirement, resignation or termination of service. 28. The regulation 72, thus, at every stage makes a clear distinction between an officer and an employee for computation of gratuity. Sub-regulation (3) makes entirely different provisions for both classes of persons. When it comes to officers the gratuity is payable on the basis of last pay drawn. In comparison in case of an employee, the gratuity would be calculated on the basis of average basic pay, dearness allowance, special allowance and officiating allowance payable during 12 months preceding death, disablement, retirement etc.
