Chairman Cum Managing Director Mahanadi
1027 in jaswant singh gill v bharat coking coal ltd 2007 1 scc 663 it was held that the provisions of section 46 of the payment of gratuity act 1972 would prevail over the nonstatutory bharat coking coal ltd a subsidiary of coal india ltd rules 342 and 343 and provisions of payment of gratuity act 1972 were considered