Tax Is Applicable For Gratuity Amount ?

Dear Mr. PK Jain,
I fully agree with your explanation mentioned above.
But :
If employee receives gratuity for less than 5 yrs, It is not as per Gratuity Act.
If Gratuity Act applies to the Establishment, and even gratuity is paid, which is not due, means excess amount received which is Other than Gratuity and is fully Taxable.
Your opinion please.
Thanks,
Vidyadhar Bhat

"excess amount received which is Other than Gratuity and is fully Taxable." -- yes taxable