Order Heard the parties. 2. In writ petition the sole question falls for consideration is as to whether besides deposit of the amount equal to amount \.' payable to the employee by way of gratuity, deposit of interest on that amount is mandatory requirement of law for entertaining an appeal by the Appellate Authority. 3. In the instant case, the respondent claimed gratuity from his employer Fertilizer Corporation of India Ltd. The controlling authority under the Payment of Gratuity Act passed final order holding that the employee is entitled to get gratuity amount of Rs. 46,804/- from the Management, it was further held that since opposite parties did not pay gratuity to the respondent within the stipulated time, the employee is entitled for simple interest at the rate of 10% per annum on the gratuity amount. 4. Aggrieved by the said order, the petitioner-Management preferred appeal before the Regional Labour Commissioner (Central), Dhanbad being P.G. Appeal No. 14/1994. The Appellate Authority refused to admit the appeal on the ground that although the appellant deposited the gratuity amount but failed to deposit interest accrued thereon as held by the Controlling Authority. 5, For better appreciation, Section 7 of the Payment of Gratuity Act, 1972 is reproduced here-in-below:- "Determination of the amount 01 gratuity.-(1) a person who is eligible for payment of gratuity under this Act or any person authorised, in writing, to' act on his behalf shall send a written application to the employer, within such time and in such form as may be prescribed, for payment of such gratuity. (2) As soon as gratuity becomes payable, the employer shall, whether an application referred to in sub-section (1) has been made or not determine the amount of gratuity and give notice in writing to the person to whom the gratuity is payable and also to the controlling authority specifying the amount of gratuity so determined. (3) The employer shall arrange to pay the amount of gratuity within thirty days from the date it becomes payable to the person to whom the gratuity is payable. (3) The employer shall arrange to pay the amount of gratuity within thirty days from the date it becomes payable to the person to whom the gratuity is payable. (3-A) If the amount of gratuity payable under sub-section (3) is not paid by the employer within the period specified in sub-section (3), the employer shall pay, from the date on which tile gratuity becomes payable to the date on which it is paid, simple interest, at such rate, not exceeding the rate notified by the Central Government from time to time for repayment of long term deposits as that Government may, by notification specify: Provided that no such interest shall be payable if the delay in payment is due to the fault of the employee and his employer has obtained permission in writing from the controlling authority for the delayed payment on this ground. (4)(a) If there is any dispute as to the amount of gratuity payable to an employee under this Act or as to the admissibility of any claim of, or in relation to, an employee for payment of gratuity, or as to the person entitled to receive the gratuity, the employer shall deposit with the controlling authority such amount as he admits to be payable by him as gratuity. (b) Where ,:,8re is a dispute with regard to an~: matter or matters specified in clause (a), the employer or employee or any other person raising the dispute may make an application to the controlling authority for deciding the dispute. (c) The controlling authority shall, after due inquiry and after giving the parties to the dispute a reasonable opportunity of being heard, determine the matter or matters in dispute and if, as a result of such inquiry any amount is found to be payable to the employee, the controlling authority shall direct the employer to pay such amount or, as the case may be, such amount as reduced by the amount already deposited by the employer. (d) The controlling authority shall pay the amount deposited including the excess amount, if any, deposited by the employer, to the person entitled thereto. (d) The controlling authority shall pay the amount deposited including the excess amount, if any, deposited by the employer, to the person entitled thereto. (e) As soon as may be after a deposit is made under clause (a), the controlling authority shall pay the amount of the deposit,- (i) to the applicant where he is the employee; or (ii) where the applicant is not the employee, to the (nominee or, as the case may be the guardian of such nominee or) heir of the employee if the controlling authority is satisfied that there is no dispute as to the right of the applicant to receive the amount of gratuity. (5) For the purpose of conducting an inquiry under sub-section (4), the controlling authority shall have the same powers as are vested in a Court while trying a suit under the Code of Civil Procedure, 1908 (5 of 1908) in respect of the following matters, namely: (a) enforcing the attendance of any person or examining him on oath; (b) requiring the discovery and production of documents; (c) receiving evidence on affidavits; (d) issuing commissions for the examination of witnesses. (6) Any inquiry under this section• shall be a judicial proceeding within the meaning of Sections 193 and 228, and for the purpose of Section 196 of the Indian Penal Code, 1860 (45 of 1860). (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. (8) The appropriate Government or the appellate authority, as the case may be, may after giving the parties to the appeal a reasonable opportunity of being heard, confirm, modify or reverse the decision of the controlling authority." 6. Sub-section (3-A) of Section 7 very clearly provides that if the amount of gratuity so determined in under sub-section (3) is not paid by the employer within the period of 30 days, the employer shall pay simple interest, not exceeding the rate notified by the Central Government from time to time. Sub-section (7) of Section 7 provides that the employer against the order passed under sub-section (4) can prefer appeal within sixty days from the date of receipt of the order. Provision of sub-section (7) very clearly and unequivocally provides that the appeal so preferred by the employer shall not be admitted unless at the time of preferring the appeal, the appellant either produces certificate of the controlling authority to the effect that the appellant has deposited the amount equal to the amount of gratuity required to be deposited under sub-section (4). It does not speak about the deposit of interest also payable on the gratuity amount. The appellate authority appears to have prima facie, misinterpreted the provisions of subsection (7) of Section 7 of the said Act. The impugned order passed by the appellate authority refusing to entertain or admit the appeal on the ground of non-deposit of interest on gratuity amount is bad in law and therefore cannot be sustained in law. 7. This appeal is allowed and the impugned order passed by the appellate authority is set aside. The matter is remitted back to the appellate authority to hear the appeal on merit and dispose of the same in accordance with law by passing a reasoned order.