KATHEEJA BAI vs THE SUPERINTENDING ENGINEER & ORS.

The Supreme Court held that the Tamil Nadu Electricity Board is obligated to pay the Special Contribution to the Provident Fund under Regulation 37, despite having paid gratuity under the Payment of Gratuity Act, 1972. The Court clarified that the Special Contribution is distinct from gratuity, as it is specifically labeled as such in the Board's own regulations and is intended to reward good and faithful service. The Electricity Board's refusal to make this payment on the grounds of it being akin to gratuity was deemed unjustified, leading to the allowance of the petition.