JUDGMENT :

APURBA SINHA RAY, J.

Factual Matrix:

1. The writ petitioner/the Calcutta Tramways Employees’ Cooperative Credit Society Limited states that as per Section 59(2) of the West Bengal Co-operative Societies Act, 2006, the appellants who are the employers of the members of the said Credit Society, were/are liable to deduct the amounts lent by the Society, from the salaries of the concerned members as per demands of the Society, that is, the writ petitioner, and after such deduction the employers were under an obligation to refund the said amount to the respondent Society within 15 days from the date of such deduction as if it was part of the wages payable by the company under the Payment of Wages Act, 1936.

1.1. Further, Section 59(3) of the West Bengal Co-operative Societies Act, 2006 imposes a strict liability upon the employer and the drawing and disbursing officer of the company in this regard by stipulating that if they fail to make deduction under Sub-section (2) of Section 59 or fail to remit the amount to the co-operative society, the drawing and disbursing officer shall be liable to make the payment to the Employees Cooperative Credit Society together with interest at 12