When the principal employer exercised control and supervision over the employees of the contractor and the same persons were working under the principal employer for many years, the principal employer would be liable to pay gratuity to the employees. A person cannot be prosecuted under the Factories Act and IPC simultaneously. In absence of proof to show that the employee was allowed to retire irrespective of the pending charges, there would be no entitlement of interest under on gratuity from the expiry of one month from the date of his attaining the age of superannuation. That once the criminal complaint has been lodged by the Factory Inspector, the police lose their jurisdiction to investigate the same matter. Embezzlement by a bank employee is grave misconduct justifying dismissal. A regular service of permanent character cannot be compared to short daily wage employment though it may be for 240 days in a year. It is mandatory to serve notice of closure to the appropriate Government under section 25FF of the ID Act. Delay in claim of minimum wages can be condoned if there is sufficient cause. Proceedings under the ESI Act cannot be initiated when the company is under moratorium under IBC. Payment of Gratuity will override any settlement made under the ID Act. Industrial Tribunal cannot adjudicate on whether the contract is sham unless the reference was specifically made in that respect. The enquiry conducted by the ICC should be a full-fledged enquiry complying with the principles of natural justice. Basic liability under the ESI Act is on immediate employer even though principal employer has liability to recover and to pay contribution from immediate employer.