Manjula Chellur, J.

MAT 1520 of 2013 is initiated at the instance of the State and the other two FMAs are at the instance of private parties. The facts relating to the above three appeals have history of long legal battle, therefore, it is just and proper to narrate the background in which the present appeals arise for consideration. The West Bengal Co-operative Societies Bill, 2006 was passed by West Bengal Legislative Assembly on 10.3.2006.

2. State of West Bengal sent a report for the purpose of obtaining assent of the President of India under Article 200 read with Article 254(2) of the Constitution in respect of the aforesaid Bill. On 12.4.2006, Report, inter-alia provided, the State perceived new law may be inconsistent to certain central legislations which were enumerated therein.

3. On 12.8.2009 President of India returned the Bill with a note that the same may be amended so as to exclude the co-operatives covered under the Employee's Provident Fund and Miscellaneous Provisions Act of 1952.

4. On 15.1.2010 the Bill was accordingly amended and again sent for assent of the President of India.

5. On 13.5.2010, the Bill received the assent of the President of India.

6. On 25