Mahesh retired on 30 th September, 2013 on attaining the age of superannuation. After his retirement, it was noticed that he had misappropriated travelling allowance drawn by him. The employer was visibly offended and to

Mahesh retired on 30 th September, 2013 on attaining the age of superannuation. After his retirement, it was noticed that he had misappropriated travelling allowance drawn by him. The employer was visibly offended and took a decision to deduct the misappropriated amount from the amount of gratuity which was still payable to him. What are the provisions of the Payment of Gratuity Act, 1972 relating to the forfeiture of gratuity? Is the action of the employer tenable under the Act?