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Burden to prove that the employees worked only in season and they were not employed through the year, is upon the employer by way of cogent evidence. - The Payment of Gratuity Act, 1972

An employer is liable to pay gratuity under Section 4(2) of the Payment of Gratuity Act, 1972 if its establishment is not categorized as seasonal.

An employer is to pay gratuity under proviso below sub-section (2) of Section 4 only if it proves by way of cogent evidence that the employees were working in season only and not throughout the year as well as the establishment is categorized as seasonal one.

-Maharashtra State Co operative Cotton Growers' Marketing Federation Ltd. vs. The Appellate Authority under the Payment of Gratuity Act and Others. 2017 LLR 853 (Bom. H.C.)

The Payment of Gratuity Act,1972

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