Amreshwar Pratap Sahi, CJ. – We have heard Shri Gautam Sah, learned counsel for the appellant, Shri Sunil Kumar Mandal representing the State of Bihar, Shri Anjani Kumar, learned Senior Advocate for the Corporation and Shri Ravindra Priyadarshi for the Accountant General. 2. This reference has been placed before us on a question framed by a Division Bench on 23rd January, 2017 by the following order: – “The appellant claims benefit of service rendered in Bihar State Food and Civil Supplies Corporation for the purpose of Assured Career Progression pay-scale contemplated by the State Government. The appellant relies upon an order passed by a Division Bench of this Court, of which one of us was a member, on 31st of March, 2016 in L.P.A. No.69 of 2014 (The State of Bihar & Ors. vs. Lalit Kishore Prasad) wherein, this Court has taken a view that once an employee has been absorbed in the Corporation with effect from 01.07.1982, the date of entry in Government service has rightly not reckoned as 01.12.1989 by the Learned Single Judge. We find that Corporation is a separate and distinct juristic entity than the State Government and the service rendered under the Corporation cannot be counted as a part of Government service unless there are rules of the Government to treat the period spent in the Corporation as the Government service. In view of the said fact, we deem it appropriate to refer the following question to the larger Bench: – (1) Whether the service rendered with the State Government undertaking, which is a separate juristic entity than the State Government, can be taken into consideration for the purposes of Assured Career Progression pay-scale. Let the matter be placed before the larger Bench for decision. In the meantime, no further recovery shall be made from the appellant.” 3. We had heard the matter on the previous occasion and we had called upon the learned counsel to assist the Court as, prima facie, the issue already stood settled according to the ratio of the Full Bench judgement of this Court in the case of Harishankar Prasad vs. The State of Bihar, reported in 2018 (4) P.L.J.R. 889 . The same was also followed by a Division Bench in the case of the State of Bihar vs. Shatrughan Baitha in L.P.A. No.186 of 2018, decided on 22nd January, 2019. 4. The same was also followed by a Division Bench in the case of the State of Bihar vs. Shatrughan Baitha in L.P.A. No.186 of 2018, decided on 22nd January, 2019. 4. Learned counsel for the appellant has, on the strength of two judgements of the Apex Court, advanced his submission that the past services rendered in the Corporation were liable to be counted towards the period of service for grant of A.C.P. payscale as well as all such other consequential benefits except seniority. 5. One of the two judgements that have been cited is in the case of State of Haryana vs. Deepak Sood, where the facts were as to whether the past services could be counted for the purpose of grant of A.C.P. grade. We have gone through the said judgement and we find that the employee had been transferred and appointed. The condition imposed was that such an employee shall be eligible for pay and pensionary benefits of his past services except seniority which, the learned counsel contends, is similar in this case. Having gone through the said judgement, we find that on transfer to the new Department, one was not to get the benefit of seniority, but the past services were to be counted for other benefits like promotion, higher pay-scale as per Rules or the scheme. 6. Learned counsel for the appellant has taken us through the absorption order which is Annexure-2 to the writ petition. The same is extracted hereinunder: – ^^fcgkj LVsV QwM ,.M flfoy lIykbZt dkWjiksjs'ku fyñ] lksu Hkou] 5oha eafty] ohjpUn iVsy iFk] iVuk&800001 dk;kZy;&vkns'kA ljdkj ds vij lfpo] [kk|] vkiwfrZ ,oa okf.kT; foHkkx] fcgkj] iVuk ds i= la[;k& 1488 fnukad& 31-3-97 ds vkyksd esa fcgkj LVsV QwM ,.M flfoy lIykbZt dkWjiksjs'ku fyñ esa dk;Zjr deZpkfj;ksa dks miHkksDrk laj{k.k funs'kky; ds vUrxZr lHkh ftyk miHkksDrk Qksje] fcgkj esa fjDr inksa ij muds uke ds lkeus vafdr ftyk Qksje ds ftyksa esa lek;kstu ds vkèkkj ij ftyk inkfèkdkjh ds iz'kklfud fu;a=.k esa layXu lwph esa in ,oa mfYyf[kr osrueku~ esa vLFkk;h :i ls ftyk inkfèkdkjh }kjk fu;qfDr djus gsrq fnukad& 7-4-97 ds vijkg~u ls fuxe LFkkiuk ls fojfer fd;k tkrk gSA bu dfeZ;ksa dks LFkkukUrj.k ;k=k HkÙkk ns; ugha gksxkA** 7. From a perusal thereof as well as the other annexures appended to the writ petition, including the service conditions in relation to such absorption, we do not find that the absorption order or the orders of appointment in any way spelt out benefits of the past services or any further pecuniary benefits like A.C.P. or pension. It is admitted to the learned counsel for the appellant that the post which he was holding in the Corporation was not a pensionable post. 8. In this background, the other decision cited by the learned counsel for the appellant in the case of State of Jharkhand vs. Veer Kunwar Paswan, decided on 7th September, 2017 also does not come to the aid of the appellant inasmuch as the said judgement clearly recites that the employee therein was working in a Public Sector Undertaking where the job was pensionable. 9. Thus, both the judgements cited by the learned counsel for the appellant and their ratio do not in any way cover the grievance raised by the appellant which, to the contrary, in our opinion, is covered by the ratio of the Full Bench in the case of Harishankar (supra). 10. Consequently, the reference is answered in the negative without prejudice to the rights of the appellant to seek his other benefits or reliefs involved in the appeal before the Division Bench. Learned counsel submits that the respondents have proceeded to recover the amount which issue requires to be considered. This may be raised before the appropriate Bench for consideration and shall be dealt with in accordance with law. The other arguments in relation to any other pecuniary benefits may be raised before the appropriate Bench. 11. Let the matter be listed at the earliest before the appropriate Division Bench.