Statement of Objects and Reasons to Act 25 of 1984.-(1) The Payment of Gratuity Act, 1972 provides for payment of gratuity to the employees employed in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments and for matters connected therewith or incidental thereto. (2) The Supreme Court had in its judgment in the case of Lalappa Lingappa v. Lakshmi Vishnu