Judgment :- (1.) THIS appeal arises out of a writ petition bearing c. R. No. 10604 (W) of 1996 whereby and whereunder the learned Single judge disposed of the writ petition upon holding that the resolution of the managing Committee of the appellant no. 1 dated 27th March, 1976 regarding abolition of the post of Manager was wholly without authority, jurisdiction, competence and right and, therefore, quashed and set aside the said resolution. The other resolution passed by the said Managing Committee terminating the service of the writ petitioner on the ground of abolition of the said post of Manager was also quashed and set aside by the said learned single Judge by the aforesaid judgment and order under appeal. (2.) THE main question which requires to be decided in this appeal is whether the Managing Committee of the appellant bank could be dissolved on 26th March, 1976 pursuant to the Notification No. 2011-Co-Op/3f-19/76 dated 26th March, 1976 although the said notification was published in the official gazette on May 6,1976. (3.) THE Managing Committee of the appellant bank by the aforesaid resolution dated 27th March, 1976 abolished the post of Manager of the bank and terminated the service of the writ petitioner as the Manager of the said bank with immediate effect. It was submitted on behalf of the respondent/ writ petitioner that the Managing Committee of the appellant-bank had no authority or jurisdiction to pass any resolution on 27th March, 1976 as the managing Committee of the said appellant-bank was dissolved with immediate effect pursuant to the order passed by the Governor in exercise of the power conferred by the proviso to sub-section (1)of Section 26 of the West Bengal cooperative Societies Act, 1973 issued on March 26,1976 under Notification no. 2011-Co-Op/3f-19/76 dated 26th March, 1976. (4.) THE learned Single Judge upheld the aforesaid contention of the writ petitioner and held that the resolution passed by the Managing Committee of the appellant-bank on 27th March, 1976 abolishing the post of Manager and terminating the service of the writ petitioner was without authority and jurisdiction and, therefore, quashed the same. (5.) ASSAILING the aforesaid judgment and order passed by the learned single Judge, instant appeal has been preferred at the instance of the bank. (5.) ASSAILING the aforesaid judgment and order passed by the learned single Judge, instant appeal has been preferred at the instance of the bank. on the ground that the aforesaid order of dissolution of the Managing committee of the appellant-bank could not become effective till publication of the notification in the official gazette on 6th May, 1976. It is not in dispute that the order of dissolution of the Managing Committee of the appellant-bank mentioned in the Notification dated 26th March, 1976 was published in the Calcutta Gazette on 6th May, 1976, according to the writ petitioner. Managing Committee of the appellant-bank was a defunct body on 27th March, 1976 and not in existence in the eye of law since the said Managing Committee of the appellant-bank was dissolved with immediate effect pursuant to the order dated 26th March, 1976 and mentioned in the Notification bearing no. 2011 -Co-Op/3f-19/76 dated 26th March, 1976. (6.) THE learned Single Judge also held that in view of the aforesaid order passed by the Governor, managing Committee of the appellant-bank had no competence, authority or jurisdiction to take any decision regarding abolition of the post of Manager of the said bank on 27th March, 1976. (7.) ON examination of the proviso to. sub-section (1) of Section 26 of the West Bengal Co-operative Societies act, 1973 we find that the State government can dissolve the Managing committee of a Co-operative Society only after publication of the notification in the official gazette. The relevant proviso to sub-section (1) of section 26 of the West Bengal Co-operative societies Act, 1973 is set out hereunder:- "26. Dissolution of Managing Committee and Appointment of AJministrator. (1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provided that if, on receipt of a report from the Registrar, the state Government is of opinion that in view of one or more of the aforesaid circumstances immediate dissolution of the managing committee of a co-operative society is essential in the interest of such society or the co-operative movement in general, the State Government may, without giving such committee any notice, by notification in the official gazette giving reasons therefor, dissolve such managing committee, the members of which shall forthwith vacate their offices, and the State government shall appoint one or more administrators to manage the affairs of such society for such period not exceeding two years at a time as may be specified in the order and may also by order extend the period, so, however, that the total period shall not exceed five years:. . . . . . . . . . " (8.) IN terms of Section 3 (39) of the General Clauses Act, 1897, official gazette shall mean Gazette of India or the official gazette of the State. Therefore, in the instant case, the official gazette would mean the Calcutta gazette and it is also not in dispute that the Notification dated 26th March, 1976 was also published in the Calcutta Gazette on 6th May, 1976 in Part-l at Page 1326. (9.) IN view of the clear proviso to sub-section (1) of Section 26 of the west Bengal Cooperative Societies act, 1973, aforesaid Notification dated 26th March, 1976 could not become operative and effective till the same was published in the official gazette. The order issued by the Governor dissolving the Managing Committee of the appellant-bank was published in the Calcutta gazette on 6th May, 1976 and, therefore, the said order became effective on and from 6th May, 1976. (10.) THE learned Counsel of the appellants herein referred to and relied on the decision of the Supreme Court in the case of Ahuja Industries Ltd. v. State of Karnataka and Ors. (10.) THE learned Counsel of the appellants herein referred to and relied on the decision of the Supreme Court in the case of Ahuja Industries Ltd. v. State of Karnataka and Ors. , reported in 2003 (5)SCC 365 Paragraph-8 wherein the Honble Supreme Court specifically held:- "8. . . . . . . . . . . . . . . . . . . . . . . . . . Unless and until the Notification is published in the Official Gazette there is no notification in the eye of law having regard to Section 2 (8). In the present case the notification under Section 28 (1) was published in the gazette on 30. 10. 1997. For all intents and purposes, that would be the relevant date. . . . . . . . . . . . . . . . . . . . . . . . " (11.) IN the present case, also, having regard to Section 26 (1) of the west Bengal Cooperative Societies act, 1973, the order of dissolution mentioned in the Notification dated 26th March, 1976 could not become effective till the same was published in the Gazette on 6th May, 1976. (12.) THE learned Counsel of the appellants cited another decision of the Honble Supreme Court in the case of Commissioner of Income Tax, chandigarh v. Pearl Mech. Engg. and Foundry Works (P) Ltd. , reported in 2004 (4) SCC 597 Paragraph-6 wherein it has been specifically held:- "6. . . . . . . . . . . . . . . . The competent authority gets the jurisdiction to make an order for acquisition of property only after publication of the notice in the Official Gazette" (13.) THE learned Counsel of the appellants also cited a judgment of the division Bench of this Honble Court in the case of Brojendra Kumar Saha v. Union of India, reported in AIR 1961 calcutta 217 wherein it has been held:-"24. . . . . . . . . . . the Notification or the rule immediately on its publication in the official gazette has the effect of being enacted in the act. . . . . . . . . . . the Notification or the rule immediately on its publication in the official gazette has the effect of being enacted in the act. That means that it acquires statutory force immediately on the publication in the official gazette" (14.) FOLLOWING the aforesaid decisions we are of the opinion that the order of dissolution of the Managing committee of the appellant-bank could not become effective till the publication of the notification in respect of the said order dated 26th March, 1976 in the Gazette on 6th May, 1976, In the notification dated 26th March, 1976 it has been specifically mentioned that the Governor in exercise of the power conferred under the proviso to subsection (1) of Section 26 of the west Bengal Co-operative Societies Act, 1973 dissolved the Managing Committee of the appellant-bank with immediate effect but the said dissolution of the Managing Committee could not become effective under any circumstances before publication of the said Notification in the Gazette on 6th May, 1976. (15.) THE Managing Committee of the appellant-bank was, therefore, very much in existence before publication of the order of dissolution in the calcutta Gazette on 6th May, 1976. In the aforesaid circumstances, the resolution passed by the Managing committee of the appellant-bank on 27th march, 1976 could not become invalid and the said Managing Committee had the authority, competence and jurisdiction to take necessary decision and pass appropriate resolution regarding abolition of the post of Manager and termination of the service of the writ petitioner. (16.) FOR the aforementioned reasons, the judgment and order under appeal passed by the learned Single judge on 2nd July, 2003 cannot be sustained and the same is, therefore, set aside. (17.) THIS appeal thus stands allowed. There will, however, be no order as to costs.