- (1.) Learned counsel for the petitioner-employer, after making submissions for sometime, submitted that the petitioner- employer is a Cooperative Federation and as such, due to requirement of pre-deposit of the amount ordered by the Controlling Authority, the appeal has not been filed in the instant case challenging the order dated 4 th April, 2018 passed by the Controlling Authority under the Payment of Gratuity Act , 1972 (for short "the Act of 1972").
(2.) This court finds that the petitioner has to first file appeal before the Appellate Authority as provided under Section 7(7) of the Act of 1972.
(3.) Learned counsel submitted that the period of sixty days of filing appeal has expired and as such, the filing of appeal will be barred by limitation.;