https://www.taxtmi.com/caselaws?id=175087 A co-operative society registered under the Assam Co-operative Societies Act remains a separate juristic entity, and Article 12 status alone does not convert it into the State Government or make its employees holders of civil posts. The Court clarified that Section 43, which permits financial assistance, is discretionary and does not create a continuing legal obligation on the State to pay salaries, arrears, or other liabilities of the society. It also distinguished Kapila Hingorani, noting that those observations arose from exceptional interim facts and do not establish a general rule of government liability for salaries of employees of public bodies. en-us Tue, 17 Mar 2009 00:00:00 +0530 Mon, 10 Nov 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175087 A co-operative society registered under the Assam Co-operative Societies Act remains a separate juristic entity, and Article 12 status alone does not convert it into the State Government or make its employees holders of civil posts. The Court clarified that Section 43, which permits financial assistance, is discretionary and does not create a continuing legal obligation on the State to pay salaries, arrears, or other liabilities of the society. It also distinguished Kapila Hingorani, noting that those observations arose from exceptional interim facts and do not establish a general rule of government liability for salaries of employees of public bodies. Case-Laws Indian Laws Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175087