1. Memo of appearance filed by Sri Prem Shankar Prasad on behalf of the respondent nos. 1 and 2 is taken on record.

2. Heard Sri Ashok Khare, learned Senior Advocate assisted by Sri Aditya Kumar Singh, learned counsel for the petitioners, Sri Amrendra Pratap Singh, learned counsel appearing for the respondent no. 3 and Sri Prem Shankar Prasad, learned counsel for respondent nos. 1 and 2.

3. With the consent of the parties, the writ petition has been heard and is being decided finally at the admission stage itself without calling for the counter affidavit.

4. The present writ petition is directed against the order dated 20/23.4.2018 passed by the Assistant Labour Commissioner (Central), Allahabad i.e. the Controlling Authority under the Payment of Gratuity Act, 1972 (hereinafter referred to as "the Act, 1972").

5. The arguments of Sri Ashok Khare, learned Senior Advocate appearing for the petitioners are two folds. Firstly, he has submitted that the Controlling Authority under the Act, 1972 was not competent to entertain the dispute raised by the respondent no. 3 inasmuch as, the provisions pertaining to Payment of Gratuity Act are covered by the Regulation 72 of the Regulations