Section 101(3) in The Maharashtra Co-Operative Societies Act, 1960
(3)A certificate granted by the Registrar under sub-section (1) or (2) shall be final and a conclusive proof of the arrears stated to be due therein, and the same shall be recoverable according to the law for the time being in force [as arrears of land revenue. A revision shall lie against such order or grant of certificate, in the manner laid down under section 154 and such certificate shall not be liable to be questioned in any court] [These words were substituted for the words 'for the recovery of land revenue' by Maharashtra Act No. 16 of 2013 dated 13-8-2013, Section 64(b), (w.e.f. 14-2-2013).].