Section 65(2)(c) in The Orissa Municipal Employees' Pension Rules, 1989
(c)If the amount of such gratuity or the capitalised value of such pension plus the amount of the previous gratuity exceeds the amount of gratuity of the capitalised value of the pension that would have been admissible if the gratuity received for the earlier service had been refunded, the excess shall be disallowed.