Section 21(1)(a) in The Tamil Nadu Co-Operative Societies Act, 1983
(a)Subject to the provisions of section 23-(i)any individual competent to contract under section 11 of the Indian Contract Act, 1872 (Central Act IX of 1872),(ii)any other registered society,(iii)the Government, and(iv)any body of persons whether incorporated or not and whether or not established by or under any law, if such body is approved by the Government in this behalf by general or special order,