S. Muralidhar, J.

This appeal is directed against the judgment dated 6th February, 2019 of the learned Single Judge dismissing the Appellant's writ petition being W.P.(C) No.3385/2018 thereby affirming an order dated 23rd March, 2018 passed by the Appellate Authority ("AA") under the Payment of Gratuity Act, 1972 ("PGA"). By the said order dated 23rd March, 2018, the AA had dismissed the appeal of the Appellant, thereby upholding an order dated 31st July, 2017 passed by the Controlling Authority ("CA") granting the Respondent Rs. 1,73,75,000/- as balance gratuity along with simple interest @ 10 percent per annum from 1st June, 2012 till the date of payment.

2. The facts in brief are that the Respondent joined the Appellant as Chief Operating Officer ("COO") on 12th June, 2000 at a starting salary of Rs. 12.36 lakhs per annum. Clause 11 of the letter of appointment stated that the Respondent would be entitled to gratuity on becoming eligible "as per laws". The Respondent resigned from the services of the Appellant, more than twelve years later on 1st June 2012, which was accepted. Along with a letter dated 1st June 2012, the Appellant paid him Rs. 36,70,015/-. On 9th Augus