JUDGMENT 1. Heard Mr. P. Roy Barman, learned senior counsel assisted by Mr. K. Nath, learned counsel appearing for the petitioner. Also heard Mr. D. Bhattacharya, learned GA assisted by Ms. S. Nag, learned counsel appearing for the State-respondent and Mr. K. C. Bhattacharya, learned counsel appearing for the respondent-TRTC. 2. By means of filing the present writ petition, the petitioner has prayed for the following reliefs: '(i) Issue Rule upon the Respondents to show cause as to why writ in the nature of Mandamus and/or order/orders and/or direction/directions of like nature shall not be issued whereby directing the Respondents to make the full and final payment of Gratuity with interest @ 9% per annum to the Petitioner, w.e.f., 03.03.2020 to 01.07.2021, on deferred payment of Rs. 10,00,000/- which paid on 01.07.2021. (ii) Issue Rule upon the Respondents to show cause as to why writ in the nature of Mandamus and/or order/orders and/or direction/directions of like nature shall not be issued whereby directing the Respondents to make the full and final payment of Gratuity (Rs. 1,23,962/-) with interest @ 9% per annum on Rs. 1,23,962/- to the Petitioner w.e.f. 03.03.2020, till date of payment. (iii) Issue Rule upon the Respondents to show cause as to why writ in the nature of Mandamus and/or order/orders and/or direction/directions of like nature shall not be issued whereby quashing and cancelling the notification, dated, 05.05.2009, issued by the Finance Department, Govt of Tripura. (iv) Issue Rule upon the Respondents to show cause as to why writ in the nature of Mandamus and/or order/orders and/or direction/directions of like nature shall not be issued whereby quashing and cancelling Rule 8 of the TCS (Revised Pension) Rules, 2009. (v) Make the rules absolute. (vi) Call for records. (vii) Pass any further order/orders as this Hon'ble High Court considered fit and proper. 3. On consideration of the statements made in the writ petition as well as the records annexed thereto and having heard the submissions of the learned counsels appearing for the parties, it comes to light that the petitioner retired on 31.01.2020. He was paid gratuity amount of Rs. 10,00,000/- on 01.07.2021 by the respondent-TRTC. But, the petitioner was entitled to receive gratuity at the revised ceiling limit at Rs. 20 lakh. 4. Mr. K. Bhattacharya, learned counsel appearing for the respondent-TRTC has submitted that they have recalculated the gratuity amount and it comes to Rs. He was paid gratuity amount of Rs. 10,00,000/- on 01.07.2021 by the respondent-TRTC. But, the petitioner was entitled to receive gratuity at the revised ceiling limit at Rs. 20 lakh. 4. Mr. K. Bhattacharya, learned counsel appearing for the respondent-TRTC has submitted that they have recalculated the gratuity amount and it comes to Rs. 1,23,961/- which will be paid very soon. 5. It is the position of law that if there is deferred payment of gratuity, then, the employee will be entitled to penal interest. 6. Accordingly, I direct the respondent-TRTC to pay interest @ 7% per annum on the amount of Rs. 10,00,000/- from 03.03.2020 to 01.07.2021. Further, the petitioner will be entitled to get interest @ 7% per annum for balance amount of Rs. 1,23,961 /- till the date of the actual payment. 7. With the aforesaid direction, the instant writ petition stands allowed and disposed.