“ 3. In the present case on hand, the Controlling Authority has passed an order on 20.08.2019 and the Management has received it on 09.09.2019. The Management has deposited the amount on 27.10.2020 and preferred an appeal on 28.10.2020. In the said process, the appeal has been filed only on 28.10.2020 and the time period of 120 days expired as early as in January, 2020 itself, which is before Covid lock down. The lock down was declared in March 2020. Though the Apex Court has held that the period of lock down needs to be excluded for the purpose of computing the limitation, in this case the delay of 120 days had expired even before lock down, viz., in the month of January, 2020 and that the appeal has not been filed within 120 days as contemplated under Section 7(7) of Payment of Gratuity Act, 1972. Hence, in the considered opinion of this Court, the Order dated 02.11.2020 passed by the 2nd Respondent is perfectly justified and if the petitioner / Management is allowed to approach this Court after the expiry of 120 days, all the Managements will approach the Court, by allowing the statutory period to expire and thereafter, try to get an order from this Court so as to rewrite the legislation, which is not permissible.”
