JUDGMENT : Dr. B.R. Sarangi, J. - 1. The petitioner, who is an employee of the Odisha State Handloom Weavers' Co-operative Society Ltd., has filed this application seeking to quash the notice of retirement dated 18.07.2014 in Annexure-2 directing her to retire from service on attaining the age of superannuation at the age of 58 years w.e.f 31.07.2014 and further seeking for a direction to opposite parties to allow her to continue in service till she attains the age of 60 years as per the Government Resolution dated 28.06.2014 in Annexure-1 by which the age of superannuation of the Government employees has been enhanced from 58 years to 60 years by amending Rule 71 of the Orissa Service Code. 2. The factual matrix of the case, in hand, is that the petitioner joined as Junior Clerk in the Odisha State Handloom Weavers' Cooperative Society Ltd. on 01.03.1979 and subsequently, promoted to the post of Senior Clerk in the year 1986. While she was continuing in service, the Government of Orissa decided to enhance the age of superannuation of State Government employees from 58 years to 60 years by way of amendment of Rule 71(a) of the Odisha Service Code vide notification dated 28.06.2014. Pursuant to such decision of the Government, the Orissa Power Transmission Corporation Ltd. has also enhanced the retirement age of its employees from 58 years to 60 years by issuing a notification dated 30.06.2014. In spite of the enhancement of retirement age of the employees of the State Government, the petitioner was served with a notice of superannuation dated 18.07.2014 directing her to retire from service w.e.f 31.07.2014 on attaining the age of superannuation at the age of 58 years. Subsequently, she made a representation to opposite party No. 7 on 24.07.2014 to allow her to work temporarily for at least 6 (six) months from 1st August 2014 till 31.01.2015 within which necessary orders of approval as to the enhancement of age of superannuation from 58 years to 60 years would be obtained. Since no action was taken, she has approached this Court. 3. Mr. B.C. Das, learned counsel for the petitioner urged that while entertaining this writ application this Court passed an interim order on 31.07.2014 in Misc. Since no action was taken, she has approached this Court. 3. Mr. B.C. Das, learned counsel for the petitioner urged that while entertaining this writ application this Court passed an interim order on 31.07.2014 in Misc. Case No. 12492 of 2014 stating that any action taken pursuant to Annexure-2 dated 18.07.2014 issued by opposite party No. 7 shall abide by the result of the writ petition. Though same has been communicated, she has not been allowed to continue in service. In any case, the Government of Odisha in Cooperation Department vide its letter dated 26.09.2014 approved the request of the Registrar, Cooperative Societies, Odisha, Bhubaneswar to enhance the retirement age from 58 years to 60 years and accordingly, the Registrar, Cooperative Societies, Odisha, Bhubaneswar vide its letter dated 29.09.2014 in exercise of the power under Section 33-A of the Orissa Co-operative Societies, Act, 1962 enhanced the retirement age to 60 years in respect of employees of all the Cooperative Societies. The petitioner filed a miscellaneous petition bearing Misc. Case No. 18343 of 2014 to allow her to work in the Office of the opposite party No. 7 as before. He further urged that one Barunibala Nayak, Sr. Clerk who joined with the petitioner on the same day has been allowed by opposite party No. 7 to continue in service after retirement age of 58 years on 31.01.2015 and therefore, similar benefit should be extended to her. To substantiate his contention, he has relied upon the judgments in State of Uttar Pradesh v. Dayanand Chakrawarty & Ors. AIR 2013 SC 3066 and Premalata Panda v. State of Odisha and another 2015 (II) OLR 214 . 4. Mr. B. Senapati, learned Addl. To substantiate his contention, he has relied upon the judgments in State of Uttar Pradesh v. Dayanand Chakrawarty & Ors. AIR 2013 SC 3066 and Premalata Panda v. State of Odisha and another 2015 (II) OLR 214 . 4. Mr. B. Senapati, learned Addl. Government Advocate for the State submits that the Government of Odisha by amending Rule 71(a) of the Odisha Service Code enhanced the retirement age of State Government employees from 58 years to 60 years vide Annexure-1, but that ipso facto will not apply to the employees working in any Cooperative Societies and other sectors unless they satisfy the requirement of the letter and as such, so far as Cooperative Societies are concerned, the State Government in its letter dated 26.09.2014 approved the enhancement of retirement age of the employees of the Cooperative Societies, basing upon which the Registrar, Cooperative Societies, Odisha, Bhubaneswar issued necessary approval under Section 33-A of the Orissa Cooperative Societies Act, 1962 (in short "the OCS Act") on 29.09.2014 and therefore, enhancement of retirement age so far as Cooperative Societies are concerned, is applicable prospectively w.e.f. 29.09.2014, from the date the Registrar, Cooperative Societies, Odisha, Bhubaneswar approved such enhancement under Section 33-A of the Cooperative Societies Act. 5. Mr. S.K. Pattnaik, learned Senior Counsel appearing for opposite party No. 7 states that the service condition of the employees of the Odisha State Handloom Weavers' Co-operative Society Ltd. are being regulated by their own service rules, which specifically states that the retirement age should be 58 years and any change of conditions of service requires approval under Section 33-A of the OCS Act and in the present case, pursuant to letter of the Government dated 26.09.2014, the Registrar, Cooperative Societies, Odisha, Bhubaneswar has approved the enhancement of retirement age of all other Cooperative Societies from 58 years to 60 years vide letter dated 29.09.2014 and therefore, enhancement of retirement age of the Cooperative Societies is applicable w.e.f. 29.09.2014, when the Registrar, Cooperative Societies, Odisha, Bhubaneswar approved the age of superannuation in exercise of power under Section 33-A of the OCS Act prospectively. As the petitioner has already retired from service on attaining the age of superannuation w.e.f. 31.07.2014, the benefit of enhancement of retirement age will not be applicable to her. As the petitioner has already retired from service on attaining the age of superannuation w.e.f. 31.07.2014, the benefit of enhancement of retirement age will not be applicable to her. To substantiate his contention, he has relied upon the order of this court in Prashanta Kumar Mishra v. The Registrar of Cooperative Society, Odisha, Bhubaneswar (W.P.(C) No. 14163 of 2014 disposed of on 31.08.2015). 6. On the basis of the facts pleaded above, admittedly, the petitioner joined as Junior Clerk on 01.03.1979 and subsequently, promoted to the post of Senior Clerk in the year 1986 in the Odisha State Handloom Weavers' Cooperative Society Ltd., an apex Society registered under the OCS Act. The age of superannuation of the employees of the Society was fixed at 58 years as per Rule 19 of the Rules of Business of the Society, which reads as follows; "Rule-19: All employees of the society other than retired Govt. servants shall retire at the age of 58 years provided that the Board of Directors may allow extension in exceptional cases, in the interest of the society provided the employee is found to be efficient mentally and physically fit and his work is satisfactory but such extension being sanctioned year to year after review of work subject to approval of the Director of Textiles-cum-Additional Registrar, Co-operative Societies, Orissa and in no case the retiring age will ordinarily exceed 60 years. This will be effective from 1.2.1978." 7. The Registrar, Cooperative Societies, Odisha, Bhubaneswar in exercise of powers under Section 33-A of the OCS Act vide its order No. 20076 dated 29.07.1986 has been pleased to approve that all the employees of the Cooperative Society shall retire at the age of 58 years except the employees in the grade of peon or below, who will retire at the age of 60 years, on the last day of the month. As per Rule 19 of the Service Rules read with approval order issued under Section 33-A of the OCS Act of the Registrar dated 29.07.1986, since the petitioner attained the age of superannuation at the age of 58 years, necessary notice was issued on 18.07.2014 under Annexure-2 to superannuate her on 31.07.2014. 8. As per Rule 19 of the Service Rules read with approval order issued under Section 33-A of the OCS Act of the Registrar dated 29.07.1986, since the petitioner attained the age of superannuation at the age of 58 years, necessary notice was issued on 18.07.2014 under Annexure-2 to superannuate her on 31.07.2014. 8. The Government of Odisha issued a resolution on 28.06.2014 extending the benefit for enhancement of retirement age from 58 years to 60 years to its employees by making necessary amendment to Rule 71 of the Orissa Service Code. Orissa Service Code meant for the Government employees, which will not ipso facto applicable to the employees of the Orissa Cooperative Society automatically, more particularly, the employees of the Odisha State Handloom Weavers' Cooperative Society Ltd. As the said Society has got its own service Rules with regard to retirement age as per Rule 19 of Business of the Society, unless the Rules of the Society is amended and duly approved under Section 33-A of the OCS Act with regard to enhancement of retirement age of the employees of Odisha State Handloom Weavers' Cooperative Society Ltd. from 58 years to 60 years, the same will not apply automatically like that of the employees of the State Government. 9. The Public Enterprises Department, Government of Odisha by its resolution dated 02.08.2014 decided to enhance the age of superannuation of the employees of the PSU within the State from 58 years to 60 years subject to fulfillment of certain conditions by respective Public Sector undertakings which reads as follows: "1. The Public Sector Undertaking must justify its need to retain the present experienced manpower for utilization of their services in achievement of the objectives of the Corporation. 2. The entity does not have compelling reasons to reduce cost by downsizing manpower. 3. The PSU must not have defaulted in payment of salary statutory dues of the employees such as Provident Fund and ESI etc. in past three years. 4. The PSU must not have availed any additional budgetary support during the last three years for payment of salary and other employees dues (excepting the usual level of budgetary support availed by the PSU if any). 5. The PSU must not have defaulted in payment of loan to any financial institution or State Government. The PSU must be update in payment of guarantee fee/royalty/dividend to the State Government whichever is applicable. 6. 5. The PSU must not have defaulted in payment of loan to any financial institution or State Government. The PSU must be update in payment of guarantee fee/royalty/dividend to the State Government whichever is applicable. 6. The entity is and will be able to discharge the salary burden out of its own resources and not depend on additional budgetary grant (excepting any usual budgetary allocation)." 10. As the employees of the PSU within the State were given the benefit pursuant to Resolution dated 02.08.2014 subject to fulfillment of the conditions mentioned above, the Registrar, Cooperative Societies, Odisha, Bhubaneswar vide its letter dated 20.08.2014 requested the Cooperation Department of Government of Odisha to permit enhancement of the age of retirement of the employees of the Cooperative Sector as well. The opposite party No. 7 also issued a letter on 01.09.2014 to the Registrar, Cooperative Societies, Odisha, Bhubaneswar for enhancing the age of retirement of the employees of the society. Accordingly, the State Government took a decision and approved the proposal to enhance the age of retirement of the employees of the Cooperative sectors, which was communicated by the Cooperation Department vide letter dated 26.09.2014 authorizing the Registrar, Cooperative Societies, Odisha, Bhubaneswar to take follow up steps to enhance the age of retirement in that regard, consequent thereof, the Registrar, Cooperative Societies, Odisha, Bhubaneswar in exercise of power under Section 33-A of the OCS Act enhanced the age of retirement of the employees of the Cooperative Societies from 58 years to 60 years and the benefit is applicable prospectively from the date of notification dated 29.09.2014. 11. This Court also held in Prashanta Kumar Mishra (supra) that as the Registrar approved the retirement age under Section 33-A of the OCS Act pursuant to the decision taken on 29.09.2014, the employees who had retired before the date 29.09.2014 cannot get the benefit and continue in service up to the age of 60 years. In the present case the petitioner retired on 31.07.2014, prior to commencement of approval of enhancement of retirement age, i.e. 29.09.2014, and, therefore, she is not entitled to get the benefit of enhancement of retirement age from 58 years to 60 years. 12. In the present case the petitioner retired on 31.07.2014, prior to commencement of approval of enhancement of retirement age, i.e. 29.09.2014, and, therefore, she is not entitled to get the benefit of enhancement of retirement age from 58 years to 60 years. 12. Reference made to Premalata panda (supra) by the learned counsel for the petitioner is not applicable to the present context in view of the fact that the authority of Cuttack Development Authority in its Resolution No. 4 dated 11.06.1984 adopted the Government Servant Conduct Rule, Orissa Civil Services (Classification, Control and Appeal) Rule and T.A. Rule for the employees of CDA and more so, prior to the commencement of the CDA, the Greater Cuttack Improvement Trust passed a Resolution No. 11/48 dated 08.02.1971 resolving for adoption of Orissa Service Code and T.A. Rules applicable to the Trust employees. The employees of the Greater Cuttack Improvement Trust were transferred to CDA by virtue of Section 128-2(a) of the Development Authority Act, 1982, therefore, the resolution passed by the Greater Cuttack Improvement Trust also ipso facto applicable to the employees of the CDA. Once the Orissa Service Code was made applicable to the employees of the CDA, the age of retirement of the employees of the State Government is also applicable to the employees of the CDA. Consequentially, once the Government has enhanced the age of retirement age of its employees by amending Rule 71 of the Orissa Service Code that ipso facto would apply to the employees of CDA. On that basis, this Court held that the benefit of enhancement of retirement age from 58 years to 60 years applicable to the State Government employees will also apply to the employees of CDA. In the present case, the petitioner, who is an employee of the Society, is regulated by its own service conditions and therefore, the ratio of the judgment in Premalata Panda (supra) will not be applicable to the present context. 13. Similarly reference has been made to Dayananda Chakrawarty (supra), where the provision of Uttar Pradesh Water Supply and Sewerage Act, 1975 read with Uttar Pradesh Jal Nigam (Retirement on Attaining Age of Superannuation) Regulation, 2005 was under consideration. 13. Similarly reference has been made to Dayananda Chakrawarty (supra), where the provision of Uttar Pradesh Water Supply and Sewerage Act, 1975 read with Uttar Pradesh Jal Nigam (Retirement on Attaining Age of Superannuation) Regulation, 2005 was under consideration. The Apex Court held that since creation of the Nigam, irrespective of source of recruitment, the employees of the Nigam were treated alike for the purpose of superannuation and were allowed to superannuate at the age of 58 years as per Regulation 31. Further, as employees appointed from different source, after their appointment were treated alike for the purpose of superannuation under Regulation 31, subsequently solely on the basis of source of recruitment no discrimination can be made and differential treatment would not be permissible in the matter of condition of service, including the age of superannuation, in absence of an intelligible differentia distinguishing them from each other. Therefore, the apex Court held the decision of the High Court declaring Regulation 2005 as unconstitutional and ultra vires of Article 14 of the Constitution of India. The fact of above mentioned case is totally different from that of the present case. 14. Law is well settled by the Constitution Bench of the Apex Court in State of Orissa V. Sudhansu Sekhar Misra and others AIR 1968 SC 647 that a decision is only an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein not what logically follows from the various observation made in it. 15. After analyzing the factual aspects of the case in hand and judgments referred to above, this Court is of the considered view that since the enhancement of retirement age so far as the Society employees are concerned has been approved by the Registrar, Cooperative Societies, Odisha, Bhubaneswar under Section 33-A of the OCS Act pursuant to letter dated 29.09.2014 and the same having been directed to take effect prospectively, the same would not enure to the benefit of the petitioner, who retired w.e.f. 31.07.2014. Accordingly, the benefit of enhancement of the retirement age pursuant to the letter of the Registrar dated 29.9.2014 is not available to the petitioner as she has already retired from service w.e.f. 31.07.2014.. 16. The writ petition stands disposed of accordingly. Final Result : Disposed off