ORDER Satish Chandra, J. - The Zila Sahkari Federation Ltd., the Petitioner is a Co-operative Society, registered under the Cooperative Societies Act, 1912. In 1952 the Petitioner introduced a scheme of contributory provident fund for the benefit of its employees. On 26-7-1968 the U.P. Co-operative Societies Act, No. XI of 1965 came into force after it had received the assent of the President of India on 4-3-1966. 2. The Provident Fund Inspector under the Employees Provident Fund Act, 1952 impeded the Petitioner's establishment. In his report he stated that the Petitioner's employee were more than 50 in number, it had completed three years of its effeteness and it was liable to make contribution under and in accordance with the scheme framed under the Employees Provident Fund Act, 1952. Accordingly, the Regional Provident Fund Commissioner issued a direction to the Society to submit the requisite returns so that the appropriate contribution may ,be assessed. The Petitioner made a representation, inter alia, stating that this Central Act was not applicable: to the Society. It also made an application ion being granted exemption from the provisions of this Act u/s 17(1) thereof. The Regional Provident Fund Commr. found that the Petitioner society was misusing, provident fund moneys of the workers by utilising them in their business. After hearing the representative of the Petitioner it assessed the contribution payable by the Petitioner society and directed it to pay the amount so assessed. Aggrieved, the Petitioner Society filed a representation before the Govt. of India. Unfortunately the Govt. of India has not yet decided it. Meanwhile the authorities initiated proceedings for recovery of the assessed amount as arrears of land revenue. Thereupon, the Petitioner filed the present writ petiton. 3. Learned Counsel for the Petitioner urged that in view of Article 254(2) of the Constitution, the U.P. Co-operative Societies Act, in so far as it makes provision for compulsory provident fund, will apply and prevail over the provisions of the Employees Provident Fund Act, 1952. It is also urged that there is no notification applying the provisions of the 1952 Act to co-operative societies. 4. Article 251(2) provides: 254 (2). It is also urged that there is no notification applying the provisions of the 1952 Act to co-operative societies. 4. Article 251(2) provides: 254 (2). Where a law made by the Legislature of a State with respect to one of the matters, enumerated in the concurrent list contains any provision repugnant to the provisions of an earlier law made by Parliament or an existing law with respect to that matter, then, the law so made by the Legislature of such State shall, if it has been reserved for the consideration of the President and has received his assent, prevail in that State: Provided that nothing in this clause shall prevent Parliament from enacting at any time any law with respect to the same matter including a law adding to, amending, varying or repealing the law so made by the Legislature of the State. Article 246(2) of the Constitution provides that notwithstanding anything in Clause (3), Parliament and subject to Clause (1), the Legislature of any State also, have power to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule in this Constitution referred to as the "Concurrent List". Thus, the State Legislature has the power to make laws with respect to matters enumerated in the "Concurrent List". Entry 24 of this Concurrent List provides for the welfare of labour including conditions of work, provident funds, employers' liability, workmen's compensation, invalidity and old age pensions and maternity benefit. Thus the subject matter of provident fund can be legislated upon both by the State Legislature as well as by Parliament. 5. Section 63 of the U.P. Co-operative Societies Act, 1965 provides: 63. Contributory Provident Fund--(1) A Co-operative Society having such number or class of employees as may be prescribed, shall establish a contributory provident fund for the benefit of such employees to which shall be credited all contributions made by the employees and the Society in accordance with the bye-laws made by the Society. Contributory Provident Fund--(1) A Co-operative Society having such number or class of employees as may be prescribed, shall establish a contributory provident fund for the benefit of such employees to which shall be credited all contributions made by the employees and the Society in accordance with the bye-laws made by the Society. (2) A contributory provident fund established by a co-operative society Under Sub-section (1) shall not-- (a) be used in the business of the society; (b) form part of the society's assets ; (c) be liable to attachment or be subject to any other process of any court or other authority; and (d) be subject to a charge or liability to be set off towards payment of any due or an outstanding demand owing to a co-operative society u/s 41. 6. Ch. XVI of the U.P. Co-operative Societies Rules, 1968 makes detailed provision for the contributory provident fund. Ch. XVI consists of Rules 201 to 204. Rule 201 provides that every co-operative society which has in its service 5 or more employees holding whole time substantive appointments, shall establish the contributory provident fund referred to in Sub-section (1) of Section 63. Virtually every co-operative society is bound to establish the contributory provident fund. In the subsequent rules provision has been made for the society's contribution to the fund in addition to the employee's contribution. It is thus clear that the U.P. Co-operative Societies Act makes law with respect to provident fund. It is not disputed that the U.P. Co-operative Societies Act, 1965 did receive the assent of the President of India on 4-3-1966. With the coming into force of this Act, it will prevail in the State over any earlier law made by the Parliament or any existing law in respect of that matter. Tae Employees Provident Fund Act, 1952 was an earlier law made by Parliament. It will yield and will not operate in this State so long as the 1965 Act is in force. Since the Central Act was inapplicable, the Regional Provident Fund Commr., Respondent No. 1 had no power to take any proceedings under that Act against the Petitioner society. The assessment of the contribution required to be made by the Petitioner society was futile. 7. Since the Central Act was inapplicable, the Regional Provident Fund Commr., Respondent No. 1 had no power to take any proceedings under that Act against the Petitioner society. The assessment of the contribution required to be made by the Petitioner society was futile. 7. In regard to the next point that there is no notification applying the provisions of the Central Act to Cooperative Societies, it is to be noticed that this fact was for the first time stated in the rejoinder affidavit to which the Respondents have had no opportunity to reply. Since the question of fact has not been satisfactorily established the point of law cannot be decided. 8. In view of the finding on the first point the writ petition is liable to succeed. 9. In the result the petition is allowed. The impugned orders of the Regional Provident Fund Commr. and the consequent recovery proceedings are quashed. The Petitioner would be entitled to his costs.