Rule 324 says no money of the gratuity fund is receivable by the employer under any circumstances and the employer has no lien or charge on the fund.
324
Rules 2026 · Rule 324
Employer not to have interest in fund moneys (approved gratuity fund)
Rules 311-333
The rule. No money belonging to the fund shall be receivable by the employer under any circumstances, nor shall the employer have any lien or charge on the fund.