State Of Punjab & Ors vs Amar Nath Goyal & Ors

The Supreme Court addressed the entitlement of retired employees of the Government of Punjab to enhanced death and retirement gratuity based on a circular dated 13.12.1996, which merged a portion of dearness allowance into basic pay. The Court upheld the Punjab & Haryana High Court's decision granting benefits to employees who retired on or after 1.7.1993, while denying similar benefits to those who retired before this date. The Court clarified that the benefits under the Office Memorandum dated 14.7.1995 were not applicable to employees who retired prior to 1.4.1995, thus affirming the High Court's ruling.