( 1 ) IN the instant revision the learned single Judge felt that the law laid down in Madho Ram v. State 1966 All WR HC 421 needs reconsideration. The following question has thus been referred to us: whether a Co-operative Society registered under the Co-operative Societies Act, is a body created by or under State law within the meaning of sub-clause Twelfth of Section 21 of the indian Penal Code ? sub-clause Twelfth of Section 21 of the Indian Penal Code reads as follows:

Twelfth-Every person (a) in the service or pay of the Government or remunerated by fee or commission for the performance of any public duty by the Government; (b) in the service or pay of a local authority a corporation established by or under a Central, provincial or State Act or a Government Company as defined in Section 617 of the Companies act, 1956. In view of the wordings of sub-clause (b) of sub-clause 12th of Section 21 of the indian Penal Code, we have reframed the question as under: whether a Co-operative Society registered under the Co-operative Societies Act is a corporation established by or under a State Act within the meaning of sub-clause 12th of Section 21 of the indian Penal Code?