“Since it is the stand of the Finance Department that unless and until the Cooperation Department makes the final proposal for VRS and provide all the required particulars meeting the queries made by the Finance Department, a final decision cannot be taken in the matter, the writ petitions are disposed of directing the Co-operation Department to meet all the queries, which have been raised by the Finance Department and also to submit the final proposal of VRS, along with all required particulars, without any further delay, preferably within 31st of December, 2014. Since the employees in absence of the benefits of the VRS have been suffering ever since the mills/ units have been closed and / or have become defunct, once the complete proposal is submitted and the queries are made, providing all the required particulars by the Co-operation Department, the Finance Department shall also finalize the mater as expeditiously as possible. Let the required exercise be carried out and completed on or before 31st March, 2015.”