ORDER :

1. Heard the learned Counsel for the petitioner and the learned Counsel for the respondent.

2. The point that falls for consideration for the disposal of the instant writ petition is, whether the appellate authority was right in dismissing the appeal on the ground of appeal being belated by holding that the appellate authority is not vested with the power to condone the delay beyond 60 days as provided under the proviso to sub-section (7) of Section 7 of the Payment of Gratuity Act, 1972 (for short ‘the Act’).

3. The Appellate Authority after considering the issue, has found that the appeal has been filed on the 178th day, rather there is delay of 178 days in preferring the appeal and it has held that in terms of sub-section (7) of Section 7 of the Act, the appellate authority could have condoned the delay if the same was within 60 days. After the lapse of 60 days, the appellate authority may condone the delay for a further period of 60 days as provided under the proviso to sub-section (7) of Section 7 of the Act. The proviso to sub-section (7) of Section 7 of the Act reads as under:

“7. Determination of the amount of gratuity:-

(1)............

(2)............

xxx xxx xxx

(7) Any p