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Sections 101 and 102 of the Multi-State Co-operative Societies Act, 2002: review and interlocutory orders

A party may apply for review of the appellate authority's order within thirty days of communication of the order. The application is entertained only if there is a discovery of...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Section 101 lets the appellate authority named in s.99 review its own order on an application made within thirty days, but only on stated grounds and after notice to all interested parties. Section 102 lets that authority make interlocutory orders, including a stay, while an appeal under s.99 is pending.

This article follows the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023, in force from 3 August 2023 (notification S.O. 3493(E)). Neither section was amended in 2023. Section 98A, inserted in 2023, is a different review, explained below.

Section 101(1): review by the appellate authority

"The appellate authority referred to under section 99, may, on the application of any party, review its own order in any case and pass in reference thereto such orders as it thinks fit". Two provisos qualify the power:

  1. The first proviso: no such application shall be entertained "unless the appellate authority is satisfied that there has been a discovery of new and important matter or evidence which after exercise of due diligence was not within the knowledge of the applicant or could not be produced by him at the time when the order was made or that there has been some mistake or error apparent on the face of the record or for any other sufficient reason".
  2. The second proviso: no such order shall be made "unless notice has been given to all interested parties and they have been afforded a reasonable opportunity of being heard".

The grounds can be set out as three alternatives:

GroundWords used
New material"discovery of new and important matter or evidence" that, after due diligence, was not known or could not be produced when the order was made
Error"some mistake or error apparent on the face of the record"
Residual"any other sufficient reason"

The Act does not define "due diligence" or "sufficient reason", and this article adds no examples of either. The words "in any case" mean the power is not limited to particular kinds of appeal.

Example. The appellate authority upholds a refusal to admit Rukmini as a member of the invented Sutlej Multi-State Credit Society. Later she finds a signed bye-law amendment that was not available when the appeal was heard. She can apply for review on the ground of new and important matter, within thirty days of the communication of the order, and the society and others interested must be given notice. If you need to organise the record, legal dispute resolution support can help with the application.

Section 101(2): thirty days

"An application for review under sub-section (1) by any party shall be made within thirty days from the date of communication of the order of the appellate authority sought to be reviewed." The period runs from communication of the order, not from its date. The section does not provide for a late review application; unlike s.99(3), no sufficient-cause extension is printed here.

Section 102: interlocutory orders

"Where an appeal is made under section 99, the appellate authority may in order to prevent the ends of justice being defeated, make such interlocutory orders, including an order of stay pending the decision of the appeal as such authority may deem fit." The power attaches to a pending appeal under s.99. Three points:

  • The purpose clause is "to prevent the ends of justice being defeated".
  • A stay is the one example named ("including an order of stay"); other interlocutory orders are not listed.
  • The Act prints no conditions, no period, and no requirement of hearing. The text is silent on them.

Where the appeal is against a winding-up order, s.89(3) already provides that the order "shall not operate thereafter until the order is confirmed in appeal", with the liquidator keeping custody; see our article on appointment of the liquidator. Section 102 is a general power; s.89(3) is a specific rule for winding-up appeals.

How s.101 differs from s.98A

Section 101 is a review by the appellate authority of its own order, with a thirty-day period. New s.98A is a review by the Central Registrar of his own decision under s.94, with a sixty-day period and a deposit of fifty per cent. of recoverable dues where the application is against a recovery certificate. They are separate provisions with separate grounds and periods. See our article on recovery of sums due and review.

Features.101s.98A
Who reviewsAppellate authority referred to in s.99Central Registrar
What is reviewedIts own orderHis decision under s.94
TimeThirty days from communication of the orderSixty days of receipt of the decision or order
ConditionsNew matter or evidence, error on the record, or sufficient reason; notice to all interested partiesDeposit of fifty per cent. against a recovery certificate; sufficient-cause proviso for delay

For the underlying appeals, see our article on appeals and orders not open to appeal.

What the 2023 Amendment Act changed

ProvisionBeforeAfter
s.101As printed aboveNot amended
s.102As printed aboveNot amended
s.98ANo such sectionInserted: review by the Central Registrar of his s.94 decisions

Need help with a review or a stay application?

A review has a short clock and narrow grounds, and a stay application is only useful if it is made while the appeal is pending. Our team can read the order and the record with you through legal dispute resolution before you decide which step to take.

Key takeaways

  • Section 101 lets the s.99 appellate authority review its own order on application of any party, within thirty days of communication.
  • Review needs new and important matter or evidence, an error on the face of the record, or another sufficient reason, plus notice to interested parties.
  • Section 102 lets the authority pass interlocutory orders, including a stay, while an appeal under s.99 is pending.
  • Section 98A (2023) is a separate review by the Central Registrar of s.94 decisions.
  • Neither s.101 nor s.102 was amended in 2023.

Read next

Disclaimer: Based on the Ministry of Cooperation copy of the Multi-State Co-operative Societies Act, 2002 read with the Multi-State Co-operative Societies (Amendment) Act, 2023 (in force from 3 August 2023), as consulted on 2 October 2026. The Multi-State Co-operative Societies Rules, 2002 as amended, later notifications and later amendments are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 101 and 102

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can apply for review under s.101?

"Any party", to the appellate authority referred to in s.99.

How long is the period?

Thirty days from the date of communication of the order sought to be reviewed.

Change the trust deed carefully; an amendment can reopen the question of registration.

— TaxClue NGO & Trust Desk

Sections 101 and 102: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

"Any party", to the appellate authority referred to in s.99.

Thirty days from the date of communication of the order sought to be reviewed.

Section 101 prints no such power. Section 99(3) has a sufficient-cause power for late appeals only.

Make interlocutory orders, including a stay pending the decision of the appeal, to prevent the ends of justice being defeated.

No. Section 98A lets the Central Registrar review his own decision under s.94, with its own conditions.