What is Controlling authority? Section 3 of Payment of Gratuity Act 1972
3. The appropriate Government may, by notification, appoint any officer to be a controlling authority, who shall be responsible for the administration of this Act and different controlling authorities may be appointed for different areas.
Section 2A - Continuous service
Section 3 - Controlling authority
Section 4 - Payment of gratuity
Section 4A - Compulsory insurance
Section 7 - Determination of the amount of gratuity
Section 7B - Powers of Inspectors
Section 8 - Recovery of gratuity
Section 10 - Exemption of employer from liability in certain cases
Section 11 - Cognizance of offences
Section 12 - Protection of action taken in good faith
Section 13 - Protection of gratuity
Section 13A - Validation of payment of gratuity