Sections 105 and 105A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 105 says which courts may try an offence under the Act and who may start a prosecution for an offence under s.104. New s.105A, inserted in 2023, says the Act is in addition to, and not in derogation of, any other law in force.
This article follows the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023, which inserted s.105A by its section 38. The 2023 Act came into force on 3 August 2023 (notification S.O. 3493(E)). Section 105 was not amended.
No court inferior to a Metropolitan Magistrate or a Judicial Magistrate of the first class may try an offence under the Act. A prosecution for an offence under section 104 can be started only on a written complaint by a member of the society or by the Central Registrar, in the competent court. Under s.105A, the Act is in addition to, and not in derogation of, any other law for the time being in force.
Section 105(1): the level of court
"No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence under this Act." The words reach every offence "under this Act", not only s.104. The penal provision in Chapter XIV is s.104; see our article on offences and penalties for the list as amended in 2023, with the new sub-sections (5) and (6) on boards and officers.
The section speaks of the court that may "try" the offence. It does not describe the procedure of trial; the text is silent on it.
Section 105(2): who may start a prosecution under s.104
"No prosecution for offences under section 104 shall be instituted except on a complaint filed in writing by a member of a multi-state cooperative society or by the Central Registrar in the competent court."
| Feature | Words of the section |
|---|---|
| Offences covered | "offences under section 104" |
| Form | "a complaint filed in writing" |
| Who may file | "a member of a multi-state cooperative society or ... the Central Registrar" |
| Where | "in the competent court" |
Several points follow from the wording:
- The restriction is limited to offences under s.104. The sub-section does not say who may complain of other offences, if there are any.
- The member who complains is "a member of a multi-state cooperative society". The text does not say that he must be a member of the society against which the complaint is made.
- Neither a time limit nor an authority to sanction the complaint is printed in the section.
- "The competent court" is the court of the level named in sub-section (1).
Example. A member of the invented Betwa Multi-State Credit Society finds that the society has not filed a return it was required to file, and that the board has refused an explanation. If he wants to pursue the offence under s.104(1), he files a written complaint in the competent court. The Central Registrar can do the same. If you want to understand whether the facts amount to an offence at all, legal dispute resolution support can help you read the notice and the record.
Section 105A: the Act is in addition to other laws
New s.105A reads: "The provisions of this Act shall be in addition to, and not in derogation of, any other law for the time being in force." The marginal heading is "Provisions of this Act not in derogation of any other law."
The section is short. It tells the reader that the Act does not displace other laws that apply to a multi-State co-operative society, and that a remedy or a liability under another law is not cut off because the Act also deals with the matter. Which other laws apply is not stated in s.105A. The Act names some elsewhere, for example the Banking Regulation Act, 1949 in s.86(5) as substituted and in new s.120B, and the Companies Act, 2013 and the Competition Act, 2002 in s.121(1) as amended; the reader should check the current law for the corresponding provision of each, and each is covered in its own article.
How s.105A sits with provisions of the Act that start with "Notwithstanding anything contained in any other law" is not stated. Section 84(1) is one example; see our article on reference of disputes to arbitration. The text does not reconcile the two, and this article does not do so either.
Where these sections sit
Chapter XIV (Offences and Penalties) runs from s.104 to s.105A. Section 105 follows the penal section directly and is brief; s.105A closes the Chapter.
- The offence is described in s.104.
- The prosecution is started under s.105(2), by a written complaint of a member or the Central Registrar.
- The trial is in a court of the level in s.105(1).
- Any other law that applies continues to apply, under s.105A.
What the 2023 Amendment Act changed
| Provision | Before | After |
|---|---|---|
| s.105(1) and (2) | As printed above | Not amended |
| s.105A | No such section | Inserted: the Act is in addition to, and not in derogation of, any other law |
| s.104 | Fines of two thousand and ten thousand rupees and other limits | Raised in 2023; new sub-sections (5) and (6) added |
Need help with a complaint or a prosecution?
A complaint under s.104 must be in writing and come from a member or the Central Registrar, so who files and what the complaint says matters. Whether you are a complainant or on the receiving end, we can read the allegation, the Act and the records with you through legal dispute resolution.
Key takeaways
- Only a Metropolitan Magistrate or a Judicial Magistrate of the first class, or a court above them, may try an offence under the Act.
- A prosecution for an offence under s.104 requires a written complaint by a member or the Central Registrar.
- New s.105A says the Act is in addition to, and not in derogation of, any other law.
- Section 105 was not amended; s.105A is new.
- Other laws named in the Act should be checked for their current provisions.
Read next
- Multi-State Co-operative Societies Act, 2002: complete guide
- Section 104: offences and penalties
- Compounding vs adjudication of offences: key differences
- Sections 117 to 119: bar of jurisdiction, indemnity and opening of branches
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.