Appellants challenged date of commencement of Amending Act as 24-5-2010 as tax had been deducted at source when gratuity was paid to appellants before commencement of Amending Act and contended that   it should be made effective from 1-1-2007 and consequently appellants would not be liable for deduction of tax on gratuity amount. High court dismissed the petition. On appeal the Court held that benefit of higher gratuity was one-time available to employees only after commencement of Amending Act and hence, could not be treated to be retrospective.