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

(A) The minimum number of employees required in an establishment for it to came under the purview of the Payment of Gratuity Act is 10

(B) When the large establishments have branches in more than one state in such case the Appropriate Government is the Central Government

(C) 'Retirement' means termination of the services of an employee otherwise than on superannuation

(D) In case of the payment of gratuity the completion of continuous service of five years is necessary where the termination of the employment of any employee is due to death or disablement