R.R. TRIPATHI, J.

1. Mighty local authority, none other than Bhavnagar Municipal Corporation through its Commissioner is before this Court being aggrieved by order passed by the Controlling Authority under the Payment of Gratuity Act (hereinafter referred to as the Gratuity Act) in Gratuity Application No. 15 of 2006 and Remand Back Application No. 22 of 2008 against which, Appeal was preferred before the appellate authority under the Gratuity Act being Appeal No. 44 of 2010, which came to be dismissed on the ground that the appellate authority has no power to condone the delay caused in filing the said appeal (appeal was filed after 11 months, as recorded by the appellate authority). The appellate authority under the Gratuity Act referred to section 7(7), whereby, the appellate authority could have condoned delay only up to 120 days and delay beyond that period, cannot be condoned by the appellate authority, is the view taken by the appellate authority.

2. Learned advocate Mr. H.S. Munshaw for the petitioner firstly submitted that the order passed by the Controlling Authority under the Gratuity Act in Gratuity Application No. 15 of 2006 and Remand Back Application No. 22 o