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The controlling authority and the appellate authority
The controlling authority and the Appellate Authority are two important functionaries in the operation of the Act. Section 3 of the Act says that the appropriate Government may by notification appoint any officer to be a Controlling Authority who shall be responsible for the administration of the Act. Different controlling authorities may be appointed for different areas
Thus, under the control of the Central government or the State Government. It may take a note on, how many large establishments have branches in more than one State. In such cases, the ‘appropriate Government’ is the Central Government and any dispute connected with the payment or non-payment of gratuity falls within the jurisdiction of the ‘Controlling Authority’ and the ‘Appellate Authority’ appointed by the Central Government under Sections 3 and 7.
A Company Secretary should know whether the ‘appropriate Government’ in relation to his establishment is the Central Government or the State Government. He should also find out who has been notified as the ‘Controlling Authority’ and also who is the ‘Appellate Authority’. It may take note on any request for exemption under Section 5 of the Act also addresses to the ‘appropriate Government’. It is, therefore, it’s necessary to be clear on this point.
Under section 7 of the Act, it provides for the preference for an appeal. Against an order of the Controlling Authority to the appropriate Government. Or such other authority as may be specified by the appropriate Government in this behalf.
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