E.I.D. Parry (India) Ltd. issued General Office Order No. 26 in 1943, providing for "Retiring Allowance" (pension) and gratuity for employees. A 1956 settlement allowed employees to opt for either ... gratuity or retiring allowance upon leaving service. The Payment of Gratuity Act 1972 later made gratuity statutory. Disputes arose when retiring employees claimed pension under Section 33-C(2) of the Industrial Disputes Act, 1947, alleging entitlement under the original office order. Legal proceedings ensued, culminating in appeals to the High Court and subsequently to the Supreme Court, which upheld the entitlement to pension as distinct from gratuity under the 1956 settlement.