JUDGMENT AND ORDER : 1. Heard Ms. M Goswami, the learned counsel for the petitioner and Mr. MR Adhikari, the learned Government Advocate for the respondent Nos.1 to 4. Also heard Mr. A Hassan the learned counsel for the respondent No. 5. 2. Vide order dated 22.6.2017, while issuing notice of motion, the Government Advocate appearing on that day was asked to obtain instruction in the matter and similarly, further time was granted again on 10.8.2017. As instruction apparently has not been received by the Government Advocate Mr. MR Adhikari submits that a further opportunity be granted as a last chance to obtain the instructions. However, considering the issue, the writ petition is taken up for further disposal. 3. The case of the petitioner is that he retired from service as the Joint Director from the Department of Handloom and Textile on 28.02.2009 and during the tenure, a departmental vehicle bearing Registration AXA-39 (Maruti Van) was stolen and the said vehicle happened to be under the custody of the petitioner during the relevant time. Consequently, Dispur P.S. Case No.674 of 2001 under Section 379 IPC was registered but the case, however, was closed since the police authority could not trace out the lost vehicle. In this connection the Senior Superintended of Police, Guwahati informed the matter to the Director of Handloom and Textile vide his communication dated 03.03.2009 (Annexure-V). 4. The matter was also brought to the notice of the State Government, but, however, no decision has been taken and the Additional Director of Handloom and Textile Department on 06.05.2014 (Annexure-XV) wrote to the Commissioner and Secretary to the Government of Assam, Handloom and Textile and Sericulture Department to issue the petitioner a Clearance Certificate, since the same was insisted by the Office of the Accountant General. It was also indicated that though, there was no outstanding dues pending against the writ petitioner. However, such Clearance Certificate has not been issued to the petitioner and therefore, the retirement gratuity of the petitioner amounting to Rs.3,50,000/- (Rupees Three Lakhs Fifty Thousand) only has been withheld. Although the petitioner has repeatedly request the authorities to release the gratuity amount but the same having not been done, the petitioner is before this Court. 5. Ms. However, such Clearance Certificate has not been issued to the petitioner and therefore, the retirement gratuity of the petitioner amounting to Rs.3,50,000/- (Rupees Three Lakhs Fifty Thousand) only has been withheld. Although the petitioner has repeatedly request the authorities to release the gratuity amount but the same having not been done, the petitioner is before this Court. 5. Ms. M. Goswami, the learned counsel for the petitioner, submits that the petitioner is a senior citizen by now and is in great financial difficulty and therefore, the delay in release of his retirement gratuity has caused great hardship to him and his family. She, therefore, prays that a direction be issued to the respondent authorities to process the release of the retirement gratuity of the petitioner as early as possible. 6. It may be noticed that the Additional Director of Handloom and Textiles vide communication dated 14.11.2011 wrote to the Accountant General (respondent No.5) to drop paragraph No.4 in the audit report pending against the petitioner since the petitioner had retired on 28.2.2009. In response to the said letter, the respondent No. 5 vide communication dated 22.11.2011 (Annexure-VIII) has written to the Additional Director of Handloom and Textiles that matter relating to paragraph-4 beside other has been left for disposal by the Government. The audit report at paragraph-4 is about the theft of the Maruti Van which was attached with the writ petitioner while he was in service. 7. Thereafter, vide communication dated 9.12.2011 (Annexure-IX), Additional Director of Handloom and Textiles again wrote to the Commissioner and Secretary to the Government of Assam, Handloom, Textile and Sericulture Department that the paragraph-4 of the Audit report was left with the Government for its disposal. However, inspite of such communication by the respondent No.5 establishment, the Joint Secretary to the Government of Assam Handloom, Textile and Sericulture Department vide communication dated 7.12.2012 yet again wrote to the respondent No. 5 to drop the Audit paragraph (paragraph-4) considering the Final Report submitted by the Senior Superintendent of Police, City, Guwahati. 8. Ms. However, inspite of such communication by the respondent No.5 establishment, the Joint Secretary to the Government of Assam Handloom, Textile and Sericulture Department vide communication dated 7.12.2012 yet again wrote to the respondent No. 5 to drop the Audit paragraph (paragraph-4) considering the Final Report submitted by the Senior Superintendent of Police, City, Guwahati. 8. Ms. M Goswami, the learned counsel for the petitioner by referring to the communication dated 3.3.2009 written by the Senior Superintendent of Police, City, Guwahati to the Director of Handloom and Textiles submits that as stated in the said communication since the registered vehicle of the Department could not be traced out by the police Department, the case that was registered has ended up in a Final Report being FR No.507 dated 19.8.2008. She further refers to the communication dated 6.5.2014 (Annexure-XV), wherein with the insistence of the respondent No.5 for a clearance certificate to finalize the pension of the petitioner, the total outstanding amount that was found to be recoverable from the petitioner was Rs.265/- (Rupees Two Hundred and Sixty Five) only and the same had already been deposited by the petitioner into the PLA Account of the Directorate of Handloom and Textiles. Therefore, since there is no outstanding amount due from the petitioner, the gratuity amount of Rs.3,50,000/- should be released to the petitioner. 9. I have considered the submissions that have been made as well as perused the materials available on record. Admittedly, after the theft of the Maruti Van, although FIR was lodged by the petitioner immediately, the police department could not trace out the Maruti Van and the case registered ended up with a final report that the vehicle was untraceable. Furthermore, the admitted position is that no departmental proceeding was drawn against the petitioner on account of the vehicle being lost and furthermore, the communication dated 6.5.2014 also clearly shows that there is no outstanding amount due against the writ petitioner which is to be recovered by the Department. 10. Considering the fact that gratuity is an amount which a Government employee is entitled to for the service rendered by him, the same cannot be withheld without the process of law. It may also be noticed that the Assam Service (Pension) Rules, 1969 also do not contemplate the withholding of gratuity. 10. Considering the fact that gratuity is an amount which a Government employee is entitled to for the service rendered by him, the same cannot be withheld without the process of law. It may also be noticed that the Assam Service (Pension) Rules, 1969 also do not contemplate the withholding of gratuity. Be that as it may, I am satisfied that the respondent authorities cannot withhold the gratuity due to the petitioner in such a manner and in that view of the matter, the respondent No. 1 is directed to take a decision on the audit report i.e. paragraph-4, Part-II B (Annexure-III) within a period of 2(two) weeks from the date of receipt of a certified copy of this order and thereafter he shall communicate the same to the respondent No.5 with the clearance certificate. The respondent No. 1 on receipt of the same shall accord the authorization for disbursement of gratuity within 15 days thereafter. On such authorization, the respondent authorities shall immediately disburse the gratuity amount of Rs.3,50,000/- to the petitioner. The entire exercise shall be completed within a period of 6(six) weeks from the date of receipt of a certified copy of this order by the respondent No.1. 11. Writ petition stands disposed as allowed. No cost.