service on 19.06.2005, he was not entitled to receive the amount. After the enquiry, the Assistant Commissioner of Labour (Gratuity), Tiruchirapalli, passed the order, dated 01.04.2010 in P.G.case No.39/2006, holding that the third respondent is entitled to receive the amount and the writ petitioner has to pay Rs.1,73,239/-, since the amount, Rs.1,76,761/- was already received from the Life Insurance Corporation of India. The writ petitioner, being the employer had to pay a total amount of Rs.3,50,000/- towards the gratuity payable to the third respondent, out of which, Rs.1,76,761/- was already paid, hence, balance amount to be paid is Rs.1,73,239/- and as per Section 7 (3) (a) of the Act, the Assistant Labour Commissioner (Gratuity), Tiruchirapalli, held that the writ petitioner is liable to pay the said amount with interest at 10% p.a and that the balance of gratuity amount is yet to be paid to the third respondent herein. Aggrieved by the said order, the writ petitioner preferred appeal in P.G.Appeal No.319/10 before the Joint commissioner of Labour, Trichy. The appellate authority, the Joint Commissioner of Labour, Tiruchirapalli, the first respondent herein, by his order, dated 21.03.2011, made in P.G.Appeal No.319/2010 has confirmed the order passed by the Assistant Commissioner of Labour, Trichy and dismissed the appeal preferred by the writ petitioner herein.