( 1 ) IN the course of hearing of this writ application, Justice D. P. Kundu was of the view that the Respondent Westinghouse Saxby Farmer Ltd. is "other Authority" as contemplated by Article 12 of the Constitution of India, but Justice S. B. Sinha, in the case of Tapan Kr. Banerjee and Ors. v. State of West Bengal and Ors. reported in 1995 (2) CLJ 415 had taken a contrary view, thus necessitating Justice D. P. Kundu, based on the aforesaid difference of opinion between the two learned Judges of this court, to make a reference to the larger Bench for resolving this controversy. It is in this background that this writ application has come up for hearing before the Division Bench to decide the question whether the respondent Westinghouse Saxby Farmers Ltd. is "other Authority" or "state" under Article 12 of the Constitution of India.

( 2 ) THE respondent Company was incorporated in 1923 and has been a manufacturer of brakes, signalling equipments and other related items. In 1969 the Government of West Bengal purchased 51% shares in the said Company. Thereafter the Government of West Bengal advanced loans to the Company which were later on converted into equity share