ORDER The petitioner has sought for a writ of mandamus directing the respondent to release a sum of Rs. 10,000/-towards gratuity which was withheld on account of certain audit objections. 2. It is the case of the petitioner that though the audit objections have been rectified and the petitioner has also sent a representation to the respondent on 7.3.2007, requesting the respondent to disburse the gratuity, the respondent/Corporation has failed to take action. In these circumstances, the petitioner is constrained to seek for the relief as stated supra. 3. Considering the nature of grievance expressed by the petitioner, Mr. Murali, learned counsel appearing for the Madurai Corporation was put on notice and heard. He submitted that the representation of the petitioner has to be considered and appropriate orders would be passed with reference to Pension Rules. 4. A perusal of the affidavit filed in support of the Writ Petition and the material on record disclose that the petitioner had worked as Teacher in A.R. Line corporation Elementary School, Madurai, and that he retired on 30.6.1995. A sum of Rs. 10,000/- has been withheld from the gratuity on account of certain audit objections. It is not in dispute that audit objection have been subsequently rectified. The internal audit conducted by the respondent/Corporation, had accepted the rectification. Despite that, a portion of the amount which was withheld by the Corporation has not been disbursed. Gratuity has to be paid immediately on the date of retirement, unless it is withheld for certain reasons, like departmental or judicial proceedings pending against the retiring Government Servant. In the event of delay on payment of gratuity amount, Rule 45-A of the Tamil Pension Rules, 1978, provides that interest shall be payable on the beyond (a) period of two months from the date of retirement of a Government Servant and the same is extracted hereunder: "45-A. Interest on delayed payment of gratuity - (ii) interest at the rate of eight per cent per annum shall be payable on the death-cum-retirement gratuity paid beyond (a) period of two months from the date of retirement of a Government Servant... Provided that on and from the 12.6.1987, the rate of such interest shall be as follows: (a) seven percent per annum beyond a period of three months and upto one year; and (b) ten per cent per annum beyond a period of one year; Provided further that no such interest shall be payable,- (a) where the institution of departmental or judicial proceeding against the retiring Government servant concerned is pending and (b) for the attraction of a month. (1-A). The period beyond : which such interest is payable shall be as follows:- (i) in the case of a Government servant retired-otherwise on superannuation and where the Death-cum-Retirement Gratuity is withheld on account of disciplinary proceeding pending against him.- (a) three months from the date of retirement where the Government servant is exonrated of all charges and where the Death-cum-Retirement Gratuity is paid on the conclusion of disciplinary proceedings; (b) three months from the date of death where the disciplinary proceedings are dropped on account of death of a Government servant; (c) three months from the date of issue of orders by the competent authority allowing payment of Death-cum-Retirement Gratuity where the Government servant is not fully exonerated on the conclusion of disciplinary proceedings and where the competent authority desires to allow payment of Death cum-Retirement Gratuity; (ii) six months from the date of retirement of a Government servant otherwise than on superannuation under Fundamental Rule 56(2) or 56(3) or Rules 33,38,39 and 42 of the Tamil Nadu Pension Rules, 1978; (iii) six months from the date of death pf a Government servant while in service and where the delay is not caused on account of more (iv) three months from the date of issue of orders revising the emoluments where the amount of Death-cum-Retirement Gratuity already paid is enhanced on account of revision of emoluments; and (v) six months from the date of absorption in the case of permanent absorption in the Public Sector Undertakings or Autonomous bodies otherwise than on enmass transfer or conversion of Government department or a- part thereof into Public Sector Undertakings or Autonomous bodies. (2) The Government shall be the authority competent to sanction such interest. 5. It is not in dispute that the portion of the gratuity withheld has not been disbursed immediately after the rectification of the audit objections. (2) The Government shall be the authority competent to sanction such interest. 5. It is not in dispute that the portion of the gratuity withheld has not been disbursed immediately after the rectification of the audit objections. Therefore, the respondents are certainly liable to pay interest at the rate provided under' Rule 45-A. Rule 45-A(b) of the Tamil Nadu Pension Rules provides ten percent interest per annum, if the gratuity is, delayed and as per sub-Rule(2) of Rule 45-A of the Tamil Nadu Pension Rules, the Government shall be the authority competent to sanction pension. 6. In a decision in AIR 1985 SC 356 : (1985) 1 SCC 429 : 1985-I-LLJ-530, in para 1 and 2, it is stated as follows at p. 530 of LLJ: 1. Pension and gratuity are no longer any bounty to be distributed by the Government to its employees on their retirement but have become under the decisions of this Court, valuable rights and property in their hands and any culpable delay in settlement and disbursement thereof must be visited with the penalty of payment of interest at the. current market rate till actual payment. 2. Usually the delay occurs by reason of non-production of the L.P.C (last pay certificate) and the N.L.C (no liability certificate) from the concerned Departments but both these documents pertain to matters, records whereof would be with the concerned Government Departments. Since the date of retirement of every Government servant is very much known in advance we fail to appreciate why the process of collecting the requisite information and issuance of these: two documents should not be completed at least a week before the date of retirement so that the payment of, gratuity amount could be made to the Government servant on the date he retires or on the following day and pension at the Expiry of the following month. The necessity for prompt payment of the retirement dues to a Government servant immediately after his retirement cannot be over-emphasised and it would not be unreasonable to direct that the liability to pay penal interest on these dues at the current market rate should commence at the expiry of two months from the date of retirement. 7. The necessity for prompt payment of the retirement dues to a Government servant immediately after his retirement cannot be over-emphasised and it would not be unreasonable to direct that the liability to pay penal interest on these dues at the current market rate should commence at the expiry of two months from the date of retirement. 7. In the recent decision of the Supreme Court in (2008) 3 SCC 44 , the Supreme Court held that even in the absence of any statutory rules/administrative instructions or guidelines, the delayed payment of retirement benefits entail interest. 8. In para 14 of the said judgment, the Supreme Court held as follows: "(14) In the circumstances, prima facie, we are of the view that the grievance voiced by the appellant appears to be well founded that he would be entitled to interest on such benefits. If there are statutory rules occupying the field, the appellant could claim payment of interest relying on such rules. - if there are administrative instructions, guidelines or norms prescribed for the purpose, the appellant may claim benefit of interest on that basis. But even in the absence of statutory rules, administrative instructions or guidelines, an employee can claim interest under part III of the Constitution relying on Articles 14, 19 and 21 of the Constitution. The submission of the learned counsel for the appellant, that retiral benefits are not in the nature of "bounty" is, in our opinion, well founded and needs no authority in support thereof. In that view of the matter; in our considered opinion, the High Court was not right in dismissing the petition in limine even without issuing notice to the respondent." The said decision of the Supreme Court has been followed by the Division Bench of this Court in (2009) 3 MLJ 1 : (2009) 1 CLT 434. 9. In view of the settled legal and statutory provision under the Tamil Nadu Pension Rules, the petitioner is entitled to interest at the rate of 10%p.a from the date of entitlement. Therefore, a direction is issued to the respondents to disburse the amount of gratuity withheld with interest at the rate of 10% p.a. from the date of entitlement within a period of six weeks from the date of receipt of a copy of this Order. Therefore, a direction is issued to the respondents to disburse the amount of gratuity withheld with interest at the rate of 10% p.a. from the date of entitlement within a period of six weeks from the date of receipt of a copy of this Order. The respondent shall take up the matter with the Government for sanction of interest as per the rules and settle the amount within the time stipulated by this Court. 10. With the above directions, the writ petition is disposed of. No costs. Petition disposed of.