Every employee who retires or dies after completing ten years of service in a religious institution included in the list published under Section 46 of the Act shall become eligible for a gratuity at the rate of half a month’s salary for every completed year of service to a maximum of 15 month’s salary;
Provided that this provision shall not apply to any such institution where the Contributory /Employees Provident Fund Scheme is in force.
Explanation.- (1) Fraction of a year equal to six months and above shall be treated as a completed year.
(2)“Retirement” for this purpose shall mean retirement on superannuation of after completing twenty fi ve full years of service and shall not include cessation of service on resignation or as a result of disciplinary action.
(3) “Salary” for the purpose of this rule shall mean the average monthly salary excluding the dearness and other allowances drawn during the last twelve months of service.
24 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY