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

(A) Application of this Act to an employed person depends on two factors. Firstly, he should be employed in an establishment to which the Act applies and; secondly, he should be an employee as defined in the Act

(B) This Act applies to every shop or establishment in which twenty or more persons are employed

(C) Every employee is eligible for gratuity irrespective of his wage level

(D) 'Employee' includes teachers in educational institutions.