Section 101(1) in The Manipur Co-operative Societies Act, 1976
(1)Notwithstanding anything contained in Sections 91, 93, and 98, on an application made by a resource society undertaking the financing of agriculturists towards providing of their seasonal requirements, for the recovery of arrears of any sum advanced and on its furnishing a statement of accounts in respect of the arrears, the Registrar may, after making such inquiries as he deems fit, grant a certificate for the recovery of the amount stated therein to be due as arrears of revenue.