In my view, whatever Mr. T K Madhu has opined appears to be logical and legally viable. The fact remains that when a Company has offered the compensation equal to 3 months CTC, his liability under the Labour Laws comes to end. As regards the Maternity Benefits Act, 1961, the benefits will accrue 6 weeks pre-natal and 6 weeks post-natal, which have not taken the place as of date. Ms. Manushi is expecting a delivery but the probable date is not identified. In such a case, considering the designation and her status, it would be prudent enough to accept the offer and lodge the case in the civil court or appropriate authority for further benefits viz. Gratuity. Also PF dues ( if deducted from salary earlier as per the Act.).