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

(A) Where an establishment has branches in more than one State, the appropriate government in such a case is the Central Government

(B) Where a factory belongs to or is under the control of the Central Government, the appropriate government in such a case is the State Government within whose territorial limits the factory is situated

(C) A service is deemed to be continuous, in case of legal termination of service and subsequent re-employment

(D) The number of days on which an employee has actually worked under an employer shall not include the days in case of a female on maternity leave.