ORDER

1. Leave granted.

2. The question that arises for our consideration in these cases is, whether amended Rule 50-A of M.P. Cooperative Societies Rules, 1962 which was brought into force by notification dated 23-1-1984 is valid. The question was answered against the State in the impugned judgment because the procedure under Section 95 of the M.P. Cooperative Societies Act, 1960 had not been followed. On the short ground the increase of audit fees of the cooperative society was held to be bad since the rule was not laid on the table of the Legislative Assembly, that procedure being essential the rule will not come into force. Attacking this finding, the State has come up in appeal.

3. It is urged on behalf of the State that the High Court had not kept in mind the distinction between the case where rules come into force only after approval by the Legislature as against the mere laying of the rule on the table of the Legislative Assembly for purpose of information. The position has been succinctly laid down by this Court in Atlas Cycle Industries Ltd. v. State of Haryana [(1979) 2 SCC 196 : 1979 SCC (Cri) 422]. Unfortunately, this vital aspect had been overlooked.

4. The learned co