Sections 99 and 100 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 99 lists seven orders and decisions against which an appeal lies, fixes sixty days for the appeal, and says the appellate authority's order is final. Section 100 takes away the appeal where the Reserve Bank has sanctioned or required the winding up, amalgamation or reorganisation of a co-operative bank.
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, but s.7, to which clause (a) of s.99(1) refers, was substituted in part.
An appeal lies against seven kinds of order, including refusal to register a society, refusal to register bye-law amendments, refusal to admit a member, apportionment of inquiry costs, a winding-up order under s.86 and a liquidator's order under s.90. It must be made within sixty days to "the prescribed appellate authority", which may admit a late appeal for sufficient cause. Its decision is final. There is no appeal against a Reserve Bank-sanctioned or required winding up or amalgamation of a co-operative bank.
Section 99(1): the seven appealable orders
"Subject to the provisions of section 100, an appeal shall lie under this section against-"
| Clause | Order or decision |
|---|---|
| (a) | An order of the Central Registrar "under sub-section (3) of section 7 refusing to register a multi-state cooperative society" |
| (b) | An order of the Central Registrar "under sub-section (9) of section 11 refusing to register an amendment of the bye-laws" |
| (c) | A decision of a society "refusing or deemed to be refusing under sub-section (4) of section 25 to admit any person as a member" who is otherwise duly qualified under the bye-laws |
| (d) | An order of the Central Registrar "under section 81 apportioning the costs of an inquiry held under section 78 or an inspection made under section 80" |
| (e) | An order of the Central Registrar under sub-section (2) of section 83 |
| (f) | An order of the Central Registrar "under section 86 directing the winding up of a multi-state cooperative society" |
| (g) | An order of a liquidator "under section 90" |
A cross-reference that no longer lines up: clause (a)
Clause (a) refers to "sub-section (3) of section 7 refusing to register". The 2023 Act substituted sub-sections (2) and (3) of s.7 and added sub-section (4). In s.7 as amended, sub-section (3) deals with disposal of the application within three months, and the order of refusal is dealt with in new sub-section (4). The sources do not show that s.99(1)(a) was amended to match. This article quotes s.99(1)(a) as printed and does not reconcile it. For registration in general, see our guide to the registration process of a multi-State co-operative society.
Example. The Central Registrar refuses to register the invented Konkan Multi-State Fishermen's Society after hearing the applicants. Clause (a) lets the promoters appeal. If the Central Registrar orders the winding up of a society under s.86, clause (f) lets the society appeal; and under s.89(3) the winding-up order does not operate until confirmed in appeal. Promoters and societies in this position can use legal dispute resolution support to plan the appeal.
Section 99(2) to (5): time, delay, disposal and finality
- Sixty days. "An appeal against any decision or order under sub-section (1) shall be made within sixty days from the date of such decision or order to the prescribed appellate authority." The authority is left to rules; the Rules, 2002 as amended should be checked, and this article names no authority.
- Late appeals. The appellate authority "may, if satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the period of sixty days, admit the appeal within such further period as that authority may deem fit." The Act does not define sufficient cause; for the general idea, see our post on condonation of delay under the Limitation Act, 1963, which is about that other Act.
- Disposal. After "giving the parties a reasonable opportunity of making their representation", the authority may "pass such order thereon as that authority may deem fit".
- Finality. "The decision or order of the appellate authority on appeal shall be final." A review application lies under s.101.
Section 100: no appeal in certain cases
"Notwithstanding anything contained in this Act, where, with the previous sanction in writing of, or on requisition by, the Reserve Bank, a cooperative bank- (a) is being wound up; or (b) in respect of which a scheme of amalgamation or reorganisation is given effect to, no appeal there against shall lie or be permissible, and the sanction or requisition of the Reserve Bank shall not be liable to be called in question". The print ends without a full stop after "called in question".
Section 99(1) is made "Subject to the provisions of section 100". So the s.86 winding-up appeal in clause (f) is not available for a co-operative bank wound up with the previous written sanction of, or on requisition by, the Reserve Bank. Readers should check the current law for the corresponding provisions of the Banking Regulation Act, 1949, which s.86(5) as substituted brings in for multi-State co-operative banks.
What the 2023 Amendment Act changed
| Provision | Before | After |
|---|---|---|
| s.99 | As printed above | Not amended |
| s.100 | As printed above | Not amended |
| s.7(2), (3), (4) | Four months in sub-sections (2) and (3); refusal in sub-section (3) | Three months in new sub-section (3); refusal in new sub-section (4); s.99(1)(a) still reads "sub-section (3) of section 7" |
| s.86(5) | No co-operative bank wound up except with previous written sanction of the Reserve Bank | Banking Regulation Act, 1949 "shall also apply" |
Need help with an appeal?
Sixty days run from the date of the decision or order, not from the date you read it, and the appellate authority is left to rules. If you are a promoter, a society or a person refused admission as a member, our team can review the order and the timeline with you under legal dispute resolution.
Key takeaways
- Section 99(1) lists seven appealable orders, from refusal to register to a liquidator's order under s.90.
- The appeal is within sixty days to the prescribed appellate authority; late appeals are allowed for sufficient cause.
- The authority's decision on appeal is final; review lies under s.101.
- Section 100 bars an appeal against Reserve Bank-sanctioned or required winding up, amalgamation or reorganisation of a co-operative bank.
- Clause (a) points to s.7(3), while the 2023 Act places refusal in s.7(4).
Read next
- Multi-State Co-operative Societies Act, 2002: complete guide
- Section 86: winding up of multi-State co-operative societies
- Sections 101 and 102: review and interlocutory orders
- Section 89: appointment of liquidator
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.