Which one of the following statements is true under the Payment of Gratuity Act, 1972?

(A) Where the services of an employee has been terminated for riotous and disorderly conduct owing to wilful omission or negligence, the gratuity will not be forfeited

(B) The important functionaries in the operation of the Payment of gratuity are the Controlling Authority and Appellate Authority

(C) In case of the death of the employee the gratuity will not be paid to his nominee

(D) The provisions of the Gratuity Act, 1972 shall extend to the whole of India except the State of Jammu and Kashmir