JUDGMENT : VIVEK RUSIA, J. 1. The petitioner has filed the present petition being aggrieved by the order dated 30.05.2015, passed by the appellate authority under the Payment of Gratuity Act, 1972 (in short 'the act') and the order dated 30.04.2013, passed by the Controlling Authority. Facts of the case are as under: The petitioner was appointed as Upper Divisional Clerk on 09.12.1971 in a Jila Sehkari Kendriya Bank Maryadit, Ujjain. After attaining the age of superannuation, he retired from the service on 31.05.2005. He rendered 34 years of continuous service. After retirement, the bank did not paid the gratuity amount to the petitioner, therefore, he approached the Assistant Labour Commissioner under the provisions of 'the Act'. During pendency of the said application, the bank has deposited amount of Rs.70,125/- out of Rs.1,80,579/- vide cheque No.65907 dated 24.06.2008 and requested that the said amount may not be released to the petitioner. The petitioner filed an application on 25.07.2008 stating that the amount of Rs.70,125/- be released to him. The respondent/Bank filed an objection that some departmental enquiry is pending against the petitioner and there could be a recovery from the petitioner more than the gratuity amount, therefore, the same should not be released to him. Copy of objection dated 16.08.2008 is filed as Annexure P/4 in the writ petition and accordingly, the same amount was not released to the petitioner. 2. Vide order dated 30.04.2013, the application of the petitioner was allowed and the respondent was directed to pay the gratuity amount of Rs.1,80,579/- to the petitioner with interest. The controlling authority has imposed interest on total amount of Rs.1,80,579/- @ 10% from 31.12.2005 to 24.06.2008 and thereafter further interest @ 10% on balance amount of Rs.1,10,454/- w.e.f. 24.06.2008 till payment. 3. Being aggrieved by the aforesaid order, the petitioner preferred the appeal on the ground that he is entitled for interest @ 10% on entire gratuity amount i.e. Rs.1,80,579/- from the date of retirement to 24.06.2008 when the bank received the amount of gratuity fro the Insurance Company and because of the conduct of the bank, the petitioner has been deprived from the interest on Rs.70,125/- also from 24.06.2008, the amount deposited by the bank has not been kept in the FDR which has resulted into the loss of interest. 4. 4. After notice, the bank filed the reply and submitted that the order passed by both the authorities are justified. An amount of Rs.70,125/- has been deposited with the controlling authority and the controlling authority deposited the same in the treasury where no interest is payable, therefore, the petitioner is not entitled for any interest. 5. Shri Bhatnagar, learned counsel for the petitioner submits that under the provisions of 'the Act', the petitioner is entitled for statutory interest on entire gratuity amount from the date of entitlement till payment and the amount deposited by the bank ought to have been released in favour of the petitioner. In support of his contention he has placed reliance over the judgment passed by this Court in the matter of Anand Tiwari v. Dhirendra Singh & Others, reported in 2016 (3), MPLJ 524. 6. Shri Prateek Patwardhan, learned counsel for the respondent/Bank submits that the interest has already been awarded in favour of the petitioner and the bank has deposited Rs.70,125/- with the controlling authority and on that amount bank is not liable to pay interest. 7. I have heard learned counsel for the parties. 8. That the petitioner retired from service of the Jila Sahkari Kendriya Bank w.e.f. 31.05.2005 after rendering 34 years of service. At the time of his retirement, his salary was Rs.10,723/- and under the provisions of gratuity act his gratuity amount was calculated at Rs.1,80,579/-. The bank after his retirement, did not paid the gratuity amount, therefore, the petitioner filed an application before the controlling authority. During pendency of the said application, the bank has deposited amount of Rs.70,125/- out of Rs.1,80,579/- vide cheque No.65907 dated 24.06.2008 and requested that the said amount may not be released to the petitioner. 9. That before the controlling authority, the bank filed the written statement and submitted that the petitioner has caused the financial loss to the bank in respect of recovery of the loan amount, therefore, the said loss is liable to be recovered from the gratuity amount. The learned authority has appreciated the evidence and material on record and found that the bank has not filed any document in relation to the departmental enquiry, enquiry report and any punishment and the bank has withheld the gratuity amount on incorrect grounds. The learned authority has appreciated the evidence and material on record and found that the bank has not filed any document in relation to the departmental enquiry, enquiry report and any punishment and the bank has withheld the gratuity amount on incorrect grounds. The bank has received the gratuity amount from the insurance company on 24.06.2008 but did not paid to petitioner without any reason, for long period. The findings recorded by the learned authority is reproduced below: ^^vukosnd }kjk izdj.k ds fopkj.k ds nkSjku izkFkhZ dh ns; xzsP;qVh jkf'k esa ls :i;s 70]125@& bl U;k;ky; esa pSd dzekad 65907 fnukad 31-12-2005 }kjk tek djkbZ tkdj fuosnu fd;k x;k gS fd foHkkxh; tkWap dk;Zokgh ds izpfyr izdj.k ds vafre fujkdj.k gksus rd ;g jkf'k izkFkhZ dks Hkqxrku ugha dh tkosA tcfd vukosnd }kjk izkFkhZ dh foHkkxh; tkWap ,oa tkWap fu.kZ;] vkfn lacaf/kr dksbZ vfHkys[k viuh vkifRr@dFku ds leFkZu esa izdj.k esa is'k ugha fd;s gSaA bl izdkj vukosnd }kjk xyr vk/kkj ysdj izkFkhZ dh ns; xzsP;qVh jkf'k tks fd vukosnd dks chek dEiuh dh vksj ls fnukad 24-06-2008 dks gh izkIr gks xbZ Fkh] izkFkhZ dks Hkqxrku ugha dh tkdj ,d yEcs le; rd vuko';d :i ls jksdh xbZ gSA bl dkj.k miknku Hkqxrku vf/kfu;e 1972 dh /kkjk 7¼3&,½ ds vUrxZr bl foyEc vof/k ds fy, izkFkhZ dks ns; xzsP;qVh jkf'k ij fu;ekuqlkj C;kt Hkh ikus dh ik=rk vkrh gSA^^ 10. The aforesaid findings has not been challenged by the bank by way of appeal, hence, same has attained finality. 11. That the petitioner retired from service on 31.05.2005 and under Section 7 sub-rule 2 of 'the Act', the gratuity become payable and on retirement, the employer shall determine the amount of gratuity and give notice in writing of the person concern and under Sub-Rule 3 - the employer shall arrange to pay the amount of gratuity within 30 days from the date it becomes payable to the concerned person. Under sub-rule 2 and 3 the employer is bound to determine the gratuity amount and pay to the employee within a period of 30 days. Under sub-rule 2 and 3 the employer is bound to determine the gratuity amount and pay to the employee within a period of 30 days. Under sub-Section (3A) of Section 7, if the gratuity amount has not been paid within a period of 30 days then he is liable to pay the interest over the gratuity amount if there is no fault on part of the employee and the employer has obtained permission in writing from the controlling authority for delayed payment. Under sub-section 4(a) if there is any dispute of amount of gratuity payable to the employee under this Act or as to the admissibility of any claim, the employer shall deposit such amount as he admits to be payable as gratuity and on deposit of such amount. Under sub-rule 4(d), the controlling authority shall pay the amount to the person entitled thereto. Under sub-rule 4(e) also as soon as possible as the amount is deposited, the controlling authority shall pay the amount to the employee. 12. Section 7 of the Payment of Gratuity Act, 1972 is reproduced below: "7. Determination of the amount of 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. (3A) 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 the 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 the payment is due to the fault of the employee and the employer has obtained permission in writing from the controlling authority for the delayed payment on this ground.] (4)(a) If there is any dispute 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 there is a dispute with regard to any 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. [(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 (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." 13. Therefore, on deposit of amount, it was the duty of controlling authority to pay the amount to the petitioner. 14. In the present case, it is admitted that the bank has received the gratuity amount from the insurance company on 24.06.2008, but they deposited only Rs.70,125/- with the controlling authority. When they received the amount, they ought to have deposited the entire gratuity amount with the controlling authority and it was the duty of the controlling authority to release the same to the petitioner. The controlling authority has recorded the finding that without any reasons the bank has delayed in payment of gratuity and the said finding has attained finality. When the findings have been recorded that without any reason, the entire amount of gratuity was withheld by the bank, therefore, the controlling authority ought to have directed to pay the interest on entire amount from the date of entitlement. The petitioner, who retired from service on 31.05.2005 received the gratuity in the year 2013, which he ought to have received within 30 days from the date of retirement. The appellate authority also dismissed the appeal on limitation. If there was any delay in filing of the appeal, the opportunity ought to have been granted to the petitioner to file an application for condonation of delay. 15. The payment of gratuity is a welfare legislation, in which the technicalities should not come in the way of employee to get his legal duties, therefore, the controlling authority as well as the appellate authority has committed illegality by not directing the bank to pay the interest @ 10% on gratuity amount from the date of entitlement till payment . 16. Hence, the impugned order dated 30.04.2013 and 30.05.2015 is hereby set aside to the extent of direction of payment of interest, with the direction to the bank to pay the amount of interest @ 10% on Rs.1,80,579/- from 31.12.2005 till the date of payment. The arrears of interest be paid to petitioner by the respondent/Bank within a period of 30 days from production of certified copy of this order. 17. With the aforesaid observations, petition is allowed.