Gratuity - Contractual Employee

Dear All,
Seek your guidance regarding the provisions of Gratuity Act for Contractual Employee.
A is a contractual employee / workmen deputed in Co. B by his/her contractor . He serves the Co . B for 5 yrs or more ( as required for Gratuity). Is there is any statutory obligations that Co B being the principal employer should have Gratutity Liability for service rendered.Or whether it should be borne by the contractor.
Seeking your valueable comments and inputs regarding the same
regards
Subhajit Dasgupta

Dear Subhajit,
In case of failure to pay any dues to any employees or gov. authority by contractor, then all liability come on principle employer, then principle employer force contractor to pay or principal employer can pay the same directly & recover the same from his invoice.
Regards,
Tushar Swar