ORDER :

1. Petitioner in W.P. No. 48414/2018 is a Credit Cooperative, registered under the Karnataka Souharda Sahakari Act, 1997 (hereafter “1997 Act”) petitioner in W.P. No. 14381/2019 is registered as the State Federal Cooperative, as provided under Section 33 of the said Act; they have knocked at the doors of writ court in substance for a prayer that they are entitled to seek deduction in respect of their income in terms of the scheme envisaged under section 80P of the Income Tax Act, 1961 (hereafter “1961 Act”) on the premises that they too are a Cooperative Society, on par with those registered under the provisions of Karnataka Co-operative Societies Act, 1959.

2. After service of notice, the Respondent Nos. 1 and 3 are represented by their Senior Panel Counsel and the State is represented by the learned AGA.

3. Regardless of unsatisfactory pleadings of the petitioners, their learned counsel submits that there have been two legislations relating to Cooperative Societies in the State of Karnataka viz. the Karnataka Co-operative Societies Act, 1959 the Karnataka Souharda Sahakari Act, 1997, the entities registered under the 1997 Act also answer the definition of “cooperative societ