Respondent No.3 subsequently passed the bifurcation order dated 3 November 2018 under Sections 18(1) read with 17 of the MCS Act. The Petitioner’s contention is that the exemption Order dated 8th December, 2017 is the basis of the said impugned Order dated 3rd November, 2018.xxv. The exemption Order is not passed under Section 157 of the MCS Act but under Section 7 of the MCS Act. The opinion of the federation is based on the exemption order under Section 7 and as held, the exemption order is required to be set aside. Accordingly, the impugned exemption order dated 8th 47/49 December, 2017 and impugned bifurcation Order dated 3rd November, 2018 are quashed and set aside.