E I D Parry India Ltd issued General Office Order No in providing for Retiring Allowance pension and gratuity for employees A settlement allowed employees to opt for either gratuity ... or retiring allowance upon leaving service The Payment of Gratuity Act later made gratuity statutory Disputes arose when retiring employees claimed pension under Section -C of the Industrial Disputes Act alleging entitlement under the original office order Legal proceedings ensued culminating in appeals to the High Court and subsequently to the Supreme Court which upheld the entitlement to pension as distinct from gratuity under the settlement