JUDGMENT : Mohammad Yaqoob Mir, J. 1. During the course of rival submissions, it emerged that disputes as arouse between the Shillong Municipal Board and its employees were referred for adjudication to Industrial Tribunal, which culminated in an award published in the Government Gazette on 23.08.1971. As per the award, gratuity at the rate of one months pay on the basis of last pay drawn is payable for each completed year of service with immediate effect. Subsequently, in exercise of powers conferred by sub-section (3) of Section 50 of the Meghalaya Municipal Act (Assam Act 1956 as adopted by Meghalaya), Shillong Municipal Board with the approval of the Government of Meghalaya for administration of municipal department framed the rules which came into force w.e.f. 22.12.1980. As per Rule 4 of 1980 Rules, gratuity is provided to be one fourth of the emoluments of an official/officer for each completed six monthly period of qualifying service subject to a maximum of 16 times his emoluments. For facility, position of gratuity as per the award as fixed at serial number No.2 is as under:- "Gratuity at the rate of one months pay on the basis of last pay drawn should be granted for each completed year of service with immediate effect." 2. Rule 4 of 1980 Rules is also advantageous to quote hereunder:- "(4) The amount of gratuity will be one fourth of the emoluments of an officer for each completed six monthly period of qualifying service subject to a maximum of 16 times his emoluments. In the event of death of an officer while in service, the gratuity will be subject to a minimum of 12 times the emoluments of the officer at the time of his death. In no case, however, the amount of gratuity shall exceed Rs.30,000/." 3. It appears that there has been some anomaly as a result whereof, vide letter No.UAU.91/2014/77 dated 04.08.2016 issued by the Government of Meghalaya, Urban Affairs Department, it has been made clear as under:- (2) Gratuity to employees who had retired prior to the date of notification of SMB (Gratuity) Rules, 1980 (i.e. 22.12.1980) shall be paid as per the Industrial Tribunal Award, 1971 and those who had retired after the notification of SMB (Gratuity) Rules, 1980 (i.e. 22.12.1980) shall be covered under Shillong Municipal Board (Gratuity) Rules, 1980." 4. Conjoint reading suggests that the employees who had retired prior to the Rules of 1980 i.e. 22.12.1980 would be governed by the Industrial Tribunal Award, 1971 and those who retired after the notification i.e. Rules of 1980 shall be governed under Shillong Municipal Board (Gratuity) Rules, 1980. 5. Petitioner has challenged the Rules of 1980 and also the communication dated 04.08.2016. It is projected that the payment of gratuity will be governed by the Industrial Tribunal Award, 1971 and not by the Rules of 1980. 6. First question which is required to be decided is as to whether Industrial Tribunal Award published in the year 1971 will hold the field irrespective of the Rules of 1980. Second question if answer to question No.1 is not affirmative and even otherwise whether the challenge to the Rules of 1980 after a gap of 36 years is entertainable. Third question is as to whether gratuity has been paid to the employees who have retired after 1980 as per the Rules of 1980, both learned counsel for the parties seek two weeks time for rendering assistance on the formulated questions, granted. 7. List again after two weeks.