P. Kannan And Anr. vs The Director Of Sugars And Ors. on 29 March, 1989
I.C. 1807 and also the Full Bench decision of Orissa High Court in Banahihari Tripathy v. Registrar of Co-operative Societies , we are also of the view that the tests laid by the Supreme Court in various cases on which heavy reliance was placed by the counsel, who invited the Court to answer the issue in the affirmative are not satisfied by the Co-operative Societies in question to come under Article 12 of the Constitution as an authority or agency or instrumentality of Government. It is not necessary to set out the various tests laid down by the Supreme Court once over to find out whether the Co-operative Society will satisfy any or some of the tests so laid down by the Supreme Court in view of the fact that we are in agreement with the views expressed by the Division Bench Judgment of the Patna High court and the two Full Bench judgments of Kerala and Orissa High Courts. 26. Accordingly, we answer the question referred to us in the negative.