1. Rule. Heard finally with the consent of the learned Counsel for the parties.

2. The petitioners – employer take exception to the order passed by the competent authority under the Payment of Gratuity Act, 1972 (for short the said Act) directing payment of a sum of Rs.1,80,000/- to the respondent No.1 with interest @ 10% per annum. This order has been confirmed in appeal by the appellate authority on 17-1-2014.

3. The facts in so far as the same are relevant for adjudicating the challenge as raised are that the respondent No.1 was employed as a Grader with the petitioners since 4-11-1978. He came to be dismissed from service on 23-5-2000. On 18-4-2011, he filed an application before the Controlling Authority praying that the employer be directed to pay him gratuity under provisions of the said Act. The employer opposed the aforesaid application on the ground that the same was time barred. The entitlement of the respondent No.1 to receive gratuity was also disputed. The Controlling Authority – respondent No.2 held that the respondent No.1 was entitled to receive the amount of gratuity by treating the amount of Rs.9000/- as last drawn salary. Hence, by order dated 1-6-2013, th