• The Payment of Gratuity Act, 1972 will also apply to employees working in a temple. 
Administrator, Shree Jagannath Temple, Puri v, Jagannath Padhi, 1992 LLR 737: 1992(2) LIC 1621: (1992)2 LLj 863 (Ori HC). 

• Employees of Municipal Committee of Haryana will not be covered under the Act. 
Municipal Committee Tohaoo v. The Appellate Authority under Payment of Gratuity, 1994 LLR 444: 1994(69) FLR 102: 1994-11 LLN 277: 1994-1 CLR 1000: 1994(84) F)R 481 (P&H HC). 

• An educational institute will be covered under the Act. (The Act has also been amended w,ej 3-4-1997 that educational institutions are covered by the Act w.ef 3-4¬1997). 
Shr; Gurudev Ayurved Mahavidyala Gurukul Ashram v. Mildhav, (1994) 2 LLN 552: 1994 LIC 1542: (1995) 2 Mah L) 50: (1996) 1 LLj 515: 1994 LLR 894: 1994-1I LLN 552 (Born HC). 

• Panjarapol will not be covered under the Act. 
Wadhwan Milhajan Panjarapole v. B.D, Bhavasar, (1998) III LLj (Supp) 427: 1995 LLR 18: 1995 (70) FLR 457: 1995-1 LLN 105 (Guj HC), 

• An unaided school will be covered under the Act. 
Ramgopal v. Shikshan Sansthan ja/pur, 1996 LLR 527 (Raj HC). 

• A polytechnic in which activity of imparting knowledge of training is carried on systematically would be an establishment within the meaning of section 1(3) of the Act and its employees will be entitled to gratuity. 
V. Venkateswar Rao v. Chairman Governing Body, SMVM Polytechnic Tanuker, 1997 (77) FLR 428 (AP HC). 

• Payment of Gratuity Act will apply to Municipal Corporation even if it is covered under CCS Pension Rules. 
Municipal Corporation of Delhi v. Dharam Prakash Sharma, (1998) 7 SCC 221: AIR 1999 SC 293: 1998 LLR 881 (SC). 

• However, a notification has been issued dated 22-7-2005 granting exemption from the applicability of the Payment of Gratuity Act but it will have prospective effection as clarified by Delhi High Court. 
Municipal Corporation of Delhi v, Rati Ram, 2008 (119) FLR 828 (Del HC). 

• An employee having worked for more than 240 days in the fifth year will be eligible for gratuity. 
Mettur Beardsell Ltd., Madras v. Regionnl Labour Commissioner (Centrai), Mildras, 1998 LLR 1072 (Mad HC). 

• Gratuity to an employee of an educational institution cannot be denied when the Government has issued a notification in 1997 when the Act has been extended upon such institutions. 
Nitin A. Mehta v. Mehta Prafullaben Valpatral, (2001) 1 LL) 1348: 2001 LLR (Sum) 414 (Guj HC). 

• Coffee curing work will not be seasonal work under the Payment of Gratuity Act. 
Coorg and Mysore Coffee Company v. Deputy LAbour Commissioner-cum-Appellate Authority, Hassan, 2000 LlC 3748: (2001) 1 LLj 781: 2001 LLR 214 (Karn HC). 

• A teacher will not be an employee to be entitled to gratuity under the Payment of Gratuity Act. 
Shantiben L. Christian v. Administrative Officer, Ahmedabad Municipal School Board, (2001) II LLj 1007: 2001 LLR 1091 (Guj HC). 

• Payment of gratuity will apply to the Universities and the Colleges whether affiliated or not. 
D. Laxmi v. Andhra Pradesh Agricultural University, (2002) 1 LLJ 69: 2002 LLR 252: 2002 LlC 42 NOC (AP HC). 

• A charitable hospital will be covered under the Payment of Gratuity Act even if it has no profit motive. 
Good Samaritan Rural Development Project v. T.A. Ramaiah, 2003 LLR 151: 2003-1 LL) 357 (Mad HC). 

• Educational institutions will be covered under the Payment of Gratuity Act, 1972- 
P.D'Souza (Ms.) Head Mistress, Fatimadevi English High School v. Nymphia Pereira, 2003 LLR 428 (Born HC). 

• An 'establishment' under Payment of Gratuity Act has a wide meaning and includes commercial establishments as well as non-commercial establishments and no limited meaning can be given to the word 'establishments' which has been referred in section 1(3)(b) of the Act hence the indian Red Cross Society will be liable to pay gratuity to its employees. 
Indian Red Cross Sodety v. Vidyaben H. Vyas, (2004) 1 LL) 802: 2004 LLR 288: 2004 (100 FLR 511 (Guj HC). 

• Payment of Gratuity Act will not be applicable to High Court Bar Association since it is neither a shop nor an establishment. 
High Court Bar Assodation v. Deputy Labour Commissioner, Allahabad, 2004 LLR 1087 (All HC). 

• Municipal Committee is covered by the Payment of Gratuity Act as extended to the Local Bodies. 
Rukmani wlo Baru Ram v. State of Haryana, through the Secretary to Government of Haryana Local Self Government Department, Chandigarh, 2005 LLR 860 (P&H HC). 

• Non applicability of some other Acts in a Society will not exclude the Gratuity Act. 
MP. State Cooperative Union Ltd. v. ).1. Kashyap, 2007 LLR 383 (MP HC). 

• An establishment, not employing 10 or more persons, will not be covered under Payment of Gratuity Act. 
Zameer Ahmed v. Appellate Authority, under Payment of Gratuity Act, 1972, 2007 LLR 807 (Del HC). 

• Gratuity Act will be applicable upon Kerala State Electricity Board even when the employees were getting pension benefits. 
K.S,E.B. v, Mohan Kumar, 2008 LLR 931 (Ker HC). 

• Municipal Corporation, having better pension scheme, is rightly exempted from Gratuity Act. 
Vadodara Mahanagarpalika Naukar Mandai v. State of Gujarat, 2008 LLR 1116 (SN) (Guj He). 
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