STATE OF PUNJAB vs AMAR NATH GOYAL .

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. The Court upheld the High Court's decision that employees who retired on or after 1.7.1993 are entitled to the benefits of the circular, while those who retired before this date are not eligible. The Court clarified that the benefits of the circular apply only to those who retired after the specified date, thereby affirming the High Court's ruling in part and dismissing the appeals of the State Government regarding earlier retirees.