Heard learned advocate Mr. Vibhuti Nanavati for the petitioner.

2. Petitioner Trust-the employer has filed the present petition, and has prayed as under.

“Your Lordships may be pleased to call for the R&P of the case and after perusing the same, be pleased to allow this Special Civil Application and pass appropriate order, writ of mandamus or writ of certiorary or direction quashing and setting aside order dated 05.10.2013 (Annexure-B) rendered by Respondent No.26 herein in Case No. 74 to 91 of 2013, 93 to 96 of 2013, 99 of 2013, 119 of 2013 and 131 of 2013 and further be pleased to quash and set aside order dated 9.7.2014 rendered in Appeal No. 19827 to 19851 of 2014 rejecting the delay application by Respondent No.27 authority (Annexure-A) declaring the same as illegal, unjust, arbitrary and contrary to the facts and material on record as well as provisions of Payment of Gratuity Act, 1972.”

3. The basic facts may be noted at the outset. The employees-25 in number, being respondent Nos.1 to 25 herein filed Applications before the Controlling Authority of Payment of Gratuity Act, 1972 being Application Nos.74 of 2013 to 91 of 2013, 93 of 2013 to 96 of 2013, 99 of 2013, 119 of 2013 and 131 of 2013. The Controlling Authority by its common order dated 05.10.2013 awarded the gratuity to the applicants-employees directing to pay the differential amount with 10% simple interest.

3.1 The workmen concerned had put in 25 to 30 years of service and on the basis of which, the amount of gratuity payable was determined. The controlling authority directed to pay the amount remaining to be paid to the respective workman. The details of amount already paid by the employer, the differential amount ordered by the controlling authority are not set out so as not to burden the order.

3.2 The aforesaid order dated 05.10.2013 came to be subjected to Appeal by the employer before the Appellate Authority under the Payment of Gratuity Act, 1972. The Appellate Authority dismissed all the Appeals on the ground that they were filed beyond 120 days which is the total period provided as special limitation under Section 7(7) of the Payment of Gratuity Act, 1972 for the purpose of preferring Appeal before the Appellate Authority.

4. Under sub-section (4) of Section 7 of the Act, an application for gratuity lies. Sub-section (7) provides for appeal against the order of the Controlling Authority. The said provision reads as under:

“(7) Any person aggrieved by an order under sub-section (4) may, within sixty days from the date of the receipt of the order, prefer an appeal to the appropriate Government or such other authority as may be specified by the appropriate Government in this behalf:

Provided that the appropriate Government or the appellate authority, as the case may be, may, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the said period of sixty days, extend the said period by a further period of sixty days.

Provided further that no appeal by an employer shall be admitted unless at the time of preferring the appeal, the appellant either produces a certificate of the controlling authority to the effect that the appellant has deposited with him an amount equal to the amount of gratuity required to be deposited under sub section (4), or deposits with the appellate authority such amount.”

4.1 Reading of the aforesaid provision makes it clear that the period provided to prefer appeal before the appropriate government or such other appellate authority which may be specified, against the order of the controlling authority, is 60 days from the date of receipt of the order of controlling authority. The First Proviso permits preferring of appeal within further 60 days provided sufficient cause for not preferring the appeal within first 60 days is shown. The Second Proviso imposes a precondition of depositing the gratuity amount for admission of appeal by an employer. In other words, maximum period made availabl