ARUN TANDON, J. ( 1 ) HEARD learned counsel for the petitioner, sri Ram Kishun Misra, learned counsel for the respondent No. 3 and learned Standing Counsel for the respondent Nos. 1 to 4. ( 2 ) ONE Sri Sukuru Ram Verma was initially appointed in the employment of Food corporation of India on August 14, 1969. Sri sukuru Ram Verma was subsequently promoted as Assistant Grade. While Sri Sukuru ram Verma was working as Assistant Grade I, disciplinary proceedings were initiated by the employers, which culminated in imposition of penalty, whereby the workman was reduced to assistant Grade III w. e. f. November 30, 1983 vide order of the same date. Feeling aggrieved by the aforesaid order of punishment, the workman filed Writ Petition No. 27026 of 1990 before this Court. This Court on November 8, 1990 passed an interim order to the following effect: "issue notice. Meanwhile the impugned reversion order dated November 30, 1983, shall not be given effect to unless the said order has already been acted upon or has been given effect to. ( 3 ) IN pursuance of the aforesaid interim order of this Court Sri Sukuru Ram Verma, workman continued to function as Assistant grade I and was accordingly paid the salary of the said post. During the pendency of the said writ petition Sri Sukuru Ram Verma expired. As a result whereof on February 19, 1999 the writ petition was dismissed as having become infructuous. This Court also discharged the interim order granted earlier in favour of Sri sukuru Ram Verma, workman. ( 4 ) AFTER the dismissal of the writ petition the wife of Sri Sukuru Ram Verma, namely, smt. Yashoda Devi, respondent No. 3 made a claim for grant of gratuity to which she was entitled after the death of Sri Sukuru Ram verma and for the said purpose she filed Case no. A-49 (45)/2002 before the Controlling authority, Kanpur under the Payment of gratuity Act, 1972 (hereinafter referred to as the Act ). The Controlling Authority by means of order dated June 25, 2003 after hearing the employers determined a sum of Rs. 2,59,484. 00/- as gratuity payable to Smt. Yashoda Devi, wife of the workman. Food corporation of India not being satisfied with the aforesaid determination filed an appeal under Section 7 (7) of the Act. The Controlling Authority by means of order dated June 25, 2003 after hearing the employers determined a sum of Rs. 2,59,484. 00/- as gratuity payable to Smt. Yashoda Devi, wife of the workman. Food corporation of India not being satisfied with the aforesaid determination filed an appeal under Section 7 (7) of the Act. The Appellate authority vide order dated April 30, 2004 dismissed the appeal filed by the petitioner-employers and has thereby maintained the order passed by the Controlling authority in favour of the workman. It is against the order of the Controlling Authority and that of the Appellate Authority that the present writ petition has been filed by the petitioner- employers. ( 5 ) NECESSARY counter affidavit and rejoinder affidavit have been changed and the parties agree that the writ petition itself be disposed of at the admission stage. ( 6 ) IT is contended on behalf of the petitioner that the Controlling Authority is well as the appellate authority has failed to appreciate that once the writ petition (Civil misc. Writ Petition No. 27026 of 1990) filed by Sri Sukuru Ram Verma, workman was dismissed by this Court on February 19, 1999 and interim order granted earlier was also discharged, it is to be presumed in the eyes of law that interim order was ever granted in favour of the workman, Sri Sukuru Ram verma, and as a consequence thereto the order of punishment, which was passed against the workman, Sri Sukuru Ram Verma dated november 30, 1983 automatically and Sri sukuru Ram Verma will be deemed to have worked as Assistant Grade III w. e. f. November 30, 1983. The excess salary paid to Sri Sukuru ram Verma (difference between the pay-scale of Assistant Grade I vis-a-vis the pay-scale of assistant Grade III) for the period he worked as Assistant Grade I under the interim order of this Court is liable to be recovered from the amount of gratuity payable to Sri Sukuru Ram verma and further the gratuity of the workman is to be determined with reference to the salary to which he was entitled under law subsequent to the order of the punishment only. The salary actually last paid to Sri Sukuru Ram Verma under interim order of this Court cannot be the basis for determination of the gratuity payable. The salary actually last paid to Sri Sukuru Ram Verma under interim order of this Court cannot be the basis for determination of the gratuity payable. In view of the non-consideration of the aforesaid legal position the order passed by the authorities which are under challenge in the present writ petition cannot be legally sustained. ( 7 ) LASTLY it is contended on behalf of the petitioner that the calculation done by the controlling Authority under the impugned order dated June 25, 2003 at the rate of a month salary for every completed year is fallacious and contrary to the provisions of Section 2-A of the Act. ( 8 ) ON behalf of the respondents it is contended that the order passed by the authorities under Payment of Gratuity Act is strictly in accordance with law specifically with reference to Section 4 (2) of the Act, which provides for computation of gratuity at the rate of 15 days of wages for every year of completed service in excess of six months. The wages is to be determined on the rate of salary last drawn by the employees concerned. Therefore, it is contended that on the date the writ petition was dismissed. Sri Sukuru Ram Verma was drawing salary of Rs. 8,958/- per month and therefore, the authority have rightly computed the gratuity payable on the said salary, for ready reference Section 4 (2) of the Act. ( 9 ) I have heard learned counsel for the parties and have gone through the records of the present writ petition. The following three issues arise for determination in the facts of the present case, namely, (a) Whether the gratuity payable to the workman is to be determined on the basis of his salary on the post of Assistant Grade-I or with reference to salary of Assistant grade-III? (b) Whether the Corporation is entitled to deduct any amount said to be excess payment to the workman because of the interim order of this Court dated November 8, 1990, which has since been vacated and the writ petition dismissed, from the amount of gratuity payable? (c) Whether the gratuity as determined under the provisions of the Act is to be paid at the rate of one month salary or 15 days salary for each completed year of service under Section 4 (2) of the Act? (c) Whether the gratuity as determined under the provisions of the Act is to be paid at the rate of one month salary or 15 days salary for each completed year of service under Section 4 (2) of the Act? ( 10 ) ISSUE No. (a)From the facts is noticed herein above, it is not in dispute that Sri Sukuru Ram Verma was reverted from the post of Assistant Grade to that of Assistant Grade III under an order of punishment dated November 30, 1983. The effect and operation of the said order was stayed by this Court vide order dated November 8, 1990 passed in Civil Misc. Writ Petition No. 27026 of 1990. Under the said interim order of this Court, Sri Sukuru Ram Verma was permitted to work as Assistant Grade I and continued to discharge his duties as Assistant grade I till death. After his death in the year 1999, said writ petition filed by Sri Sukuru Ram verma was dismissed as infructuous on february 19, 1999 and the interim order was discharged. The order dated February 19, 1999 has not been challenged and therefore has become final between the parties. The Honble supreme Court in the judgment Shree. Chamundi Mopeds Ltd. v. Church of South indian Trusts Assn. CSI Cinod Secretariate, madras AIR 1992 SC 1439 : 1992 (3) SCC 1 has specifically held that once the interim order is discharged/vacated/writ petition is dismissed, it is to be presumed as if the interim order had never been passed. ( 11 ) IN view of the said legal position the order imposing punishment upon Sri Sukuru ram Verma, dated November 30, 1983 automatically revived with the dismissal of the writ petition and vacation of the interim order dated November 8, 1990. Once the order dated november 30, 1983 revives Sri Sukuru Ram verma cannot be said to be entitled to the post i of Assistant Grade I under law even for the period he has worked as such under the interim order granted by this Court earlier. ( 12 ) THUS after the vacation of the interim order passed in Civil Misc. Writ Petition 27026 of 1990, it is to be presumed that Sri Sukuru ram Verma continued to work as Assistant grade III till his death. ( 12 ) THUS after the vacation of the interim order passed in Civil Misc. Writ Petition 27026 of 1990, it is to be presumed that Sri Sukuru ram Verma continued to work as Assistant grade III till his death. Consequently under law i the salary last drawn referable to Section 2-A of the Act, the basis for calculating the amount of gratuity payable in the fact of the present case would be the salary to which Sri Sukuru ram Verma would have been entitled on the date of his death treating him to be an employee of Assistant Grade III. It is accordingly held that gratuity payable to Sri Sukuru Ram Verma in the facts and circumstances of the case would be the salary to which he would be legally entitled on the date of the death treating him to be an employee of Assistant Grade III in pursuance of the order of punishment dated november 30, 1983. The Controlling authority is, therefore, under legal obligation to determine the salary to which Sri Sukuru ram was entitled as such in Grade III and the gratuity payable accordingly. The salary paid to Sri Sukuru Ram Verma under interim order of this Court cannot be the basis for calculating the gratuity and the same cannot be held as the last pay drawn in accordance with the provisions of Section 4 (2) of the Act in the facts of the case. Section 4 (2) of the Act reads as follows: for every completed year of service or part thereof in excess of six months, the, employer shall pay gratuity to an employee at the rate of fifteen days wages based on the rate of wages last drawn by the employee concerned: provided that in the case of a piece-rated employee, daily wages shall be computed on the average of the total wages received by him for a period of three months immediately preceding the termination of his employment, and, for this purpose, the wages paid for any overtime work shall not be taken into account: provided further that in the case of [an employee who is employed in a seasonal establishment and who is not so employed throughout the year], the employer shall pay the gratuity at the rate of seven days wages for each season. ( 13 ) ISSUE No. (b ). ( 13 ) ISSUE No. (b ). Although it has been held hereinabove that with the vacation of the interim order it is to be presumed as if interim order was never granted in favour of Sri Sukuru Ram, this Court cannot lose sight of the fact that because of the interim order of this Court Sri Sukuru Ram Verma had actually worked on the Post of Assistant Grade i (there is no dispute in that regard), Sri Sukuru ram Verma was paid wages of the post of assistant Grade I during the period he actually worked in the said post, therefore the payment of salary has been made to Sri Sukuru Ram verma (during the subsistence of the interim order) strictly in accordance with the principle of equal Pay for Equal Work. If an employee has been paid his salary of the post, on which he has actually worked (because of the interim order of this Court) there can be no justification for re-payment of salary of higher post inasmuch no person can be asked to work on higher post while being paid salary of a lower grade. The Principle of quantum merit is well satisfied. The Honble Supreme Court has held that if an employee function on a higher post he is entitled to the salary of the post, the work whereof has been taken from him. ( 14 ) THUS in view of the well known principle of equal Pay for Equal Work and quantum merit there is no question of recovery of salary paid to Sri Sukuru Ram Verma in the assistant Grade I for the period during which he has actually worked on the said post under interim order of this Court. The said payment has not been rendered illegal in any manner because of the vacation of the interim order. Moreover, it may also be noticed that under section 4 (6) of the Payment of Gratuity Act deduction from gratuity of an employee can only be made, when his services have been terminated for any willful omission or negligence causing damage or loss, or destruction to the property belonging to the employer. Moreover, it may also be noticed that under section 4 (6) of the Payment of Gratuity Act deduction from gratuity of an employee can only be made, when his services have been terminated for any willful omission or negligence causing damage or loss, or destruction to the property belonging to the employer. For Ready reference Section 4 (6) (a)and (b) of the Act, reads as follows: "notwithstanding anything contained in sub-section (1) (a) the gratuity of an employee, whose services have been terminated for any act, wilful omission or negligence causing any damage or loss to or destruction of property belonging to the employer, shall be forfeited to the extent of the damage or loss so caused; (b) the gratuity payable to an employee [may be wholly or partially forfeited (i) if the services of such employee have been terminated for his riotous or disorderly conduct or any other act of violence on his part, or (ii) if the services of such employee have been terminated for any act which constitutes an offence involving moral turpitude, provided that such offence is committed by him in the course of his employment. ( 15 ) NO amount can be deducted from the gratuity payable to an employee except in accordance with the provisions of sub-section (6) of Section 4 of the Act. It is needless to emphasize that Payment of Gratuity Act is a beneficial welfare legislation providing social/mandatory security at the fag end of the life. Such payments cannot be withheld unless specifically permitted by statutory provisions d. S. Nakara and others v. Union of India AIR 1983 SC 130 : 1983 (1) SCC 305 : 1983-1-LLJ-104. In view of the aforesaid legal position it is held that the employers are not entitled to recover any money from the gratuity of the workman in respect of the alleged difference of salary actually paid to Sri Sukuru Ram Verma of the post of Assistant Grade I vis-a-vis the salary admissible to the Assistant Grade III during the subsistence of the interim order of this Court. ( 16 ) ISSUE No. (c ). From the statutory provisions of Section 4 (2) of the Act, it is apparently clear that the rate on which the amount of gratuity is to be calculated, is follows at the rate of 15 days wages for each completed year or part thereof exceeding six months. ( 16 ) ISSUE No. (c ). From the statutory provisions of Section 4 (2) of the Act, it is apparently clear that the rate on which the amount of gratuity is to be calculated, is follows at the rate of 15 days wages for each completed year or part thereof exceeding six months. ( 17 ) THE order passed by the Controlling authority it is apparently clear that the rate of gratuity which has been applied for the purposes of determining the amount has been mentioned as one month salary for each completed year. The rate so applied is factually incorrect, and therefore the calculation done resulting in computation in favour of workman is also rendered illegal. ( 18 ) IN view of the aforesaid, the writ petition is allowed and the orders dated June 25, 2003 and dated April 30, 2004 are quashed. The petitioner, Food Corporation of India, is directed to fix the salary of the workman, S. R. Verma with reference to the date of his death treating the workman as Assistant Grade III. After fixation of salary, as such the petitioner shall determine the gratuity payable to Sri S. R. Verma having regard to his length of service, at the rate of 15 days wages for each completed year or part exceeding six months thereof of service along with the interest at the rate of 9% per annum from the date of death of Sri S. R. Verma till the date of actual payment. The amount so calculated shall be paid to the respondent No. 3, Smt. Yashoda Devi, who is wife of the workman, Sri S. R. Verma, by way of Bank draft drawn on a Nationalised bank within six weeks from today. It is further clarified that the Corporation shall not be entitled to deduct any money from aforesaid gratuity amount on the ground that Sri S. R. Verma was paid salary of the Grade admissible to the post of Assistant Grade I, because of an interim order of this Court.