Heard the learned counsel appearing for the respective parties.

2. The Appeal takes exception to the order dated 2nd November, 2007 passed by the learned Single Judge in Writ Petition No. 1946/2007 dismissing the Petitioner’s Petition thereby confirming the order dated 09/08/2007 passed by the Appellate Authority under the Payment of Gratuity Act, 1972 in Appeal PGA No.CA/YDN/03/2007.

3. By the order dated 05/10/2006 the controlling Authority under the Payment of Gratuity Act, 1972 passed an order thereby directing the Petitioner Company to pay Respondent No.2 an amount of Rs.13,75,000/- by way and as a gratuity. The Petitioner challenged the aforesaid order before the Appellate Authority by filing an Appeal on 13/12/2006. However, the Petitioner deposited the amount of gratuity with the Appellate Authority on 12/03/2007. Respondent No.2 raised preliminary objection as to the maintainability of the Appeal on the ground of limitation. The Petitioner filed reply on 29/05/2007 to this Application. The Appellate authority by its order dated 09/08/2007 upheld the preliminary objection raised by the Respondent No.2 and held that the Petitioner has filed the Appeal after the expiration of limitation period of 120 days. Consequently, the Petitioner’s Appeal came to be dismissed.

4. The Petitioner being aggrieved, preferred above said Writ Petition No.1946 of 2007 before the learned Single Judge of this Court. However, by an order dated 2nd November, 2007 the learned Single Judge confirmed the order passed by the Appellate Authority and consequently dismissed the Petitioner’s Writ Petition. This order as stated above is under challenge in the present Appeal.

5. The following facts are not disputed. The Controlling Authority passed an order on 05/10/2006 directing the Petitioner to pay an amount of Rs.13,75,000/- to the Respondent No.2 by way and as of gratuity. The copy of this order was received by the Petitioner on 27/10/2006. The Petitioner applied and received the certified copies on the same day i.e. on 10/11/2006. The Petitioner’s Appeal send by speed post was received in the office of the Appellate Authority on 13/12/2006 and the Petitioner made deposit of gratuity amount before the Appellate Authority by way of D.D. on 12/03/2007.

6. The submissions of Mr.Wasnik, the learned counsel appearing for the Appellant, are threefold. Firstly, that the Appeal being filed on 13/12/2006, the same is well within the period of limitation as contemplated under Section 7 (7) of the Payment of Gratuity Act, 1972. Secondly, the requirement of compulsory deposit as contemplated under Proviso of Section 7 (7) is at the time of admission by the Appeal and not at the time of preferring an Appeal and thirdly, even it is assumed that the Appeal is filed on 12/03/2007 on which date, deposit was made, in that case also Appeal is within limitation inasmuch as the limitation would start to run from the date of receipt of the certified copy of the order. Apart from these submissions, Mr.Wasnik also submitted that it was not open for the Appellate authority to go into the questions of limitation and the Appeal ought to have been heard on merits in view of the order dated 23rd April, 2007 passed in Writ Petition No.1946 of 2007.

7. Mr.Wasnik also relied upon the following Judgments.

1. Madurai District Central Co-operative Bank, Ltd., Madurai Vs. Appellate Authority under Payment of Gratuity Act, Madurai & Ors., 1984, I.L.L.N. 763 (Madras);

2. Palaniswamy L. Vs. Appellate Authority under Payment of Gratuity Act, Coimbatore & Anr. 1999-II-L.L.J., 1263 (Madras);

3. M/s. Sahakari Ganna Vikas Samiti Ltd. Vs. Controlling Authority under Payment II- of Wages Act, 1993- IIL. L.L.J., 1108; (Allahabad)

4. Janpad Panchayat Masturi, Bilaspur Vs. Appellate Authority and Dy. Labour Comm. & Ors.1994 I CLR, 487 (Madhya Pradesh);

5. Malabar Spinning & Weaving Mill Vs. Narayanan Nair, 1989, I CLR , 50; (Kerala)

6. Commissioner, Edapadi Municipality, Edapadi, Salem