JUDGMENT : SHREE PRAKASH SINGH, J. 1. Heard Mr. Santosh Kumar Yadav "Warsi", learned Senior Counsel assisted by Mr. Balram Yadav and Mr. Lalji Yadav, counsels for the petitioner, Mr. J.S. Rathore, learned counsel for respondent no. 1, Mr. Piyush Kumar, learned counsel for respondent nos. 2 & 3. Though, the name of Mr. Neeraj Chaurasiya is shown for respondent nos. 4 & 5, but no one is present for respondent nos. 4 & 5. 2. The present writ petition has been filed assailing the orders dated 02.11.2023, 01.11.2023 and 17.10.2023 passed by respondent nos. 2, 3 and 4 respectively. 3. The contention of learned counsel for the petitioner is that the petitioners are the legal heirs of the deceased employee, namely, Late Ram Laxman Yadav, who was appointed as Secretary, Sadhan Sahkari Samiti, District Faizabad in year 1977 and since then, he had discharged his duties on the post of Secretary at various Sadhan Sahkari Samiti, with full dedication and devotion and his conduct and work was always above-board. 4. He further argued that husband of petitioner no. 1 died on 15.08.2018, thereafter, the occasion arises for the payment of retiral dues and once it was sought by the petitioners, the same has been denied on either of the pretext and ultimately, once the order was passed in Writ No. 17506 of 2018, on 14.09.2023, the cadre authority as well as Registrar has decided the issue vide the orders dated 02.11.2023 and 01.11.2023. 5. Further submission is that the dispute is with respect to determining the authority that who is in fact the competent to pay the arrears of salary and other dues of Late Ram Laxman Yadav, for which the petitioners are entitled for. 6. He submitted that controversy with respect to the authority, on whom this is incumbent upon to make assistance for payment of the salary etc has been settled by the Division Bench of this Court, in judgment and order dated 26.09.2022 passed in Special Appeal Defective No. 57 of 2022. 7. Placing reliance on the aforesaid, he has referred the following relevant paragraphs:- "Learned counsel representing the State Cadre Authority has not been able to show any order regarding the provisions contained in rule 4 (iii) of the Rules 2006, has been issued removing the doubts or difficulties under rule 8 of the said Rules. 7. Placing reliance on the aforesaid, he has referred the following relevant paragraphs:- "Learned counsel representing the State Cadre Authority has not been able to show any order regarding the provisions contained in rule 4 (iii) of the Rules 2006, has been issued removing the doubts or difficulties under rule 8 of the said Rules. Even otherwise, we have already noticed the Scheme of the Rules, 2006 and have also taken into account the chronological development which took place regarding fixing the responsibility of payment of salary to the Cadre Secretaries who are members of the Centralized Service. As already discussed above and we have, thus, held that under rule 4(iii) it is the responsibility charged upon the Khata created under 2006 Rules to provide assistance to the Primary Agricultural Co-operative Credit Societies for the managerial expenses from where the payment of salary/arrears of salary to the Cadre Secretary is to be made even in past, such assistance as envisaged under rule 4(iii) of 2006 Rules, has been provided to the Primary Agricultural Cooperative Credit Societies for the purposes of making payment of salary to the Cadre Secretaries. So far as the payment of amount relating to Contributory Provident Fund and Group Insurance Scheme is concerned, it is primarily the responsibility of the appointing authority to not only make deductions of contributory share of the employees concerned but also to deposit its own share. The appointing authority of the Cadre Secretaries. who are the members of Centralized Service is the District Administrative Committee and accordingly the amount relating to CPF and Croup Insurance Scheme is the responsibility of the District Administrative Committee. In view of the aforesaid, all these special appeals are disposed of with the following modification in the judgment and order dated 03.12.2018 passed by the learned Single Judge in Writ Petition No.2190 (S/S) of 2014 as corrected/modified by means of the order dated 03.12.2018: (i) So far as the payment of arrears of salary from the year 20081 till the age of retirement of the petitioner-Hanoman Singh is concerned, it shall be the responsibility of the State Cadre Authority to provide assistance to Sadhan Sahkari Samiti Limited, Khusehati, Development Block-Banki, District Barabanki, in terms of the provisions contained rule 4(iii) of U.P. Cooperative Credit Structure Management and Development Rules, 2006. The Cadre Authority shall accordingly take effective steps to fulfill its obligation under this judgment and order within three months from the date a certified copy of this order is furnished. Accordingly, the payment of arrears of salary shall be made to the respondent no. 1/petitioner-Hanoman Singh within next four weeks. (ii) Similarly, the District Administrative Committee shall take appropriate steps to ensure payment of Contributory Provident Fund and amount of Group Insurance Scheme within three months. There will be no order as to costs." 8. Referring the aforesaid, he submitted that it has been said in so many words by the Division Bench of this Court that the 'Khata' created under the U.P. Agriculture Cooperative Credit Structure Management and Development Rules 2006(hereinafter referred to as 'Rules 2006') the Rule 4(iii) provides that the managerial expenses is for payment of the salary to the Cadre Secretaries of the Primary Agriculture Cooperative Credit Societies. He further submits and has drawn attention towards U.P. Agriculture Cooperative Credit Structure Management and Development Rules 2006, which is an amendment in the Uttar Pradesh Primary Agricultural Co-operative Credit Societies Centralized Service Rules, 1976(hereinafter referred to as 'Rules 1976). Rules 2006 is quoted hereinunder:- ""(1) Short title applicability and commencement.-(1) These rules may be called the Uttar Pradesh Agricultural Co-operative Credit Structure Management and Development Rules, 2006. (2) They shall apply to all the Agricultural Co-operative Societies. District Co- operative Banks, registered or deemed to have been registered under the Uttar Pradesh Co-operative Societies Act, 1965(Uttar Pradesh Act No. 11 of 1966) and all the Co-operative Societies contributing into the Khata as established under these rules. (3) They shall come into force with effect from the date of their publication in the Gazette. 2. Definitions. In these rules unless the context otherwise requires- (a) "District Administrative Committee" means a Committee constituted under sub-rule (4) of Rule 7 of the Uttar Pradesh Primary Agricultural Co-operative Credit Societies Centralized Service Rules, 1976. (b) "District Co-operative Bank" means a Central Co-operative Bank having its head office at the headquarters of a District. (c) "Khata" means a Khata established under Uttar Pradesh Agricultural Co- operative Credit Structure Management and Development Rules. (d) "State Cadre Authority" means the Committee constituted under sub- rule(2) of Rule 7 of the U.P. Primary Agricultural Co-operative Credit Societies Centralized Service Rules. 1976. (c) "Khata" means a Khata established under Uttar Pradesh Agricultural Co- operative Credit Structure Management and Development Rules. (d) "State Cadre Authority" means the Committee constituted under sub- rule(2) of Rule 7 of the U.P. Primary Agricultural Co-operative Credit Societies Centralized Service Rules. 1976. (e) "Member Secretary" means the Managing Director, Uttar Pradesh Co- operative Bank Limited Lucknow. (f) "Society and District/Central Co-operative Credit Society and District/Central Co-operative Bank registered under Uttar Pradesh Co- operative Societies Act, 1965. 3. Khata. There shall be a 'Khata' to be maintained at Uttar Pradesh Co- operative Bank Limited, Lucknow the contribution to which shall come as prescribed in Rule 5 below. 4. Objects Objects of the Khata.- The fund in the Khata may be utilize inter alia for the following purpose- 1. Vide Notification No. 3253/XLIX-1-06. dated 6th November, 2006. published U.P Gazette Extra Part. $. Section(Kha), dated 6th November, 2006. (i) to prepare action plan for the development, commercial expansion and self- dependence of the societies and to provide requisite assistance in the shape of share capital, margiri money, writing off bad and doubtful loans etc., for these pürposes. (ii) to provide assistance to the District Administrative Committee for the payment of subsistence allowance of the suspended Secretaries of the U.P. Primary Agricultural Co-operative Credit Society Centralised Service Cadre, legal expense and for depositing contribution in the Provident Fund and Group Insurance Scheme of Primary Agricultural Co-operative Credit Societies Secretaries. (iii) to provide assistance to the Primary Agricultural Co-operative Credit Societies for the managerial expenses. (iv) to provide financial assistance, for revitalization of weak District Co- operative Banks, as share money or interest free loan. 5. Contribution in the Khata.- The Khata shall be constituted as under- (1) by transfer of amount as per the direction of the Registrar, from the surplus amount available in the District Primary Centrlaised Service Fund which was prevalent prior to coming of these rules into existence. (2) the contribution made by all District Co-operative Banks, U.P. Co-operative Bank, and other Apex Institution at the rate fixed by the Registrar from time to time. (3) the contribution of financial assistance from other sources."" 9. (2) the contribution made by all District Co-operative Banks, U.P. Co-operative Bank, and other Apex Institution at the rate fixed by the Registrar from time to time. (3) the contribution of financial assistance from other sources."" 9. Referring the aforesaid, he submitted that in clause 4(ii), it is provided that so far as 'Khata' mentioned in clause 3 of Rules 2006 is concerned, that is for providing assistance to the District Administrative Committee for the payment of subsistence allowances of the suspended secretaries of U.P. Primary Agriculture Cooperative Credit Society, Centralized Service and the Cadre Legal Expenses and for depositing the contribution in the provident fund and group insurance scheme of the Primary Agricultural Cooperative Credit Societies and further in sub-clause 3 of clause 4 of the Rules 2006, the 'Managerial Expenses' are also provided, which has been interpreted by the Coordinate Division Bench of this Court In the judgment and order dated 26.09.2022. He added that aforesaid judgment and order was assailed by the department concerned before the Hon'ble Apex Court, wherein, the SLP has been dismissed vide order dated 10.02.2023, in SLP No. 3332 of 2023. He submitted that thus, the judgment and order dated 26.09.2022 has attained finality and the respondent-department cannot escape itself from the aforesaid law laid down by the Coordinate Division Bench of this Court. 10. He added that the orders impugned dated 02.11.2023, 01.11.2023 and subsequent orders are against the settled proposition of law as is held in the judgment and order dated 26.09.2022, therefore, submission is that the orders aforesaid may be quashed and authorities may be directed to consider and decide the claim of the petitioners in accordance with law settled by Division Bench. 11. On the other hand, Mr. Jaibind Singh Rathour, learned counsel appearing for respondent no. 1 has opposed the contentions aforesaid and submitted that so far as rule 2003, which is also the amendment in Rules 1976 is apparent that the respondent no. 1 has no authority to make payment of the salary to the Cadre Secretaries and only some funds are being conducted by the respondent no. 1 and the authority vests with respondent no. 2, therefore, no payment with respect to the salary to the Cadre Secretaries could be done by the respondent no. 1. 12. Mr. Piyush Kumar, learned counsel appearing for the State has also supported the version of counsel for respondent no. 1 and the authority vests with respondent no. 2, therefore, no payment with respect to the salary to the Cadre Secretaries could be done by the respondent no. 1. 12. Mr. Piyush Kumar, learned counsel appearing for the State has also supported the version of counsel for respondent no. 1 and submitted that the liability with respect to the payment of salary of Cadre Secretaries vests with respondent no. 5 i.e. Sadhan Sahkari Samiti Ltd as the funds are being generated and borne out from its own resources. He submits that amended rule 4 of 2003 is referred while passing the order by the respondent authority and therefore, no interference is warranted. 13. Upon considering the submissions of counsel for the parties, it transpires that the petitioners are the heirs of Late Ram Laxman Yadav, who died in harness on 15.08.2018 and since then, the petitioners are claiming for the payment of arrears of salary of the husband of petitioner no. 1 as well as the other retiral dues. 14. Initially the issue was brought before this Court, by way of instituting Writ Petition No. 17506 of 2018, wherein, the same was finally decided vide the judgment and order dated 14.09.2023, with direction to decide the claim of the petitioner which has been rejected by the respondents vide impugned order. 15. When this Court examines the submissions and grounds of the respondents as well as the petitioners, taken herein, it is apparent that while declining the claim of the petitioners, the Amendment Rules 2003 has been taken care of, though, subsequently in year 2006, rules 1976 has again been amended and the Rules 2006 provides the provision with respect to 'Khata.' This 'Khata' has been explained in sub-rule 4 of rule 2006 that the same is regarding the contribution of the provident fund and group insurance scheme of Primary Agriculture Cooperative Credit Societies and the further provision is that to provide the assistance to Primary Agriculture Cooperative Credit Societies for the 'managerial expenses.' 16. The question crop up is of two fold; one that whether the payment of salary would be made as per the provision prescribed in the sub- rule IV of rule 4 of Rules 2006 and secondly is that whether the other retiral dues are payable, as per the said Khata. 17. The question crop up is of two fold; one that whether the payment of salary would be made as per the provision prescribed in the sub- rule IV of rule 4 of Rules 2006 and secondly is that whether the other retiral dues are payable, as per the said Khata. 17. This question was already borne out before the Division Bench of this Court in Special Appeal Defective No. 57 of 2022, which has exhaustively been dealt with and it has been held therein that the 'Khata' and the 'Managerial Expenses' as provided of the Rules 2006, the Primary Agriculture Cooperative Credit Societies is explained. The issue with respect to 'Khata' has been interpreted by the Coordinate Division Bench of this Court in Special Appeal Defective No. 57 of 2022. In fact this judgment and order was challenged before the Hon'ble Apex Court in SLP No. 3332 of 2023, wherein, the order dated 26.09.2020, has been upheld. 18. The Registrar, Cooperative Societies as well as the Cadre Authority, has rejected the claim of the petitioner, taking into the consideration the provisions of Rules 2003 and has ignored that subsequent thereof, the Rule 2006 has been promulgated and that has been interpreted so far as the payment of salary of the Cadre Secretaries of the Primary Cooperative Societies are concerned. Now at this juncture, the issue has been settled that from 'Khata' as prescribed under the sub-rule 3 of Rule 2006, the word 'Managerial Assistance' connotes and denotes, that the same is meant for the payment of salary to the 'Cadre Secretary.' 19. In this view of the matter, the orders impugned dated 02.11.2023, 01.11.2023 and 17.10.2023 passed by respondent nos. 2, 3 and 4 respectively, are unsustainable, thus, the same are hereby quashed. 20. It is provided that the petitioner shall raise fresh claim before the respondent no. 2, within period of fifteen days and if such claim is raised, the respondent no. 2/Commissioner and Registrar, Co- operative Societies, Ambedkar Nagar, U.P., shall consider and decide the same, within further period of eight weeks, after holding opportunity of hearing to all the stakeholders, in the light of judgment and order dated 26.09.2022, passed in Special Appeal Defective No. 57 of 2022. 21. The writ petition is allowed accordingly.