Section 169(4) in Tamil Nadu Co-operative Societies Rules, 1988
(4)Where an appeal under sub-section (2) of section 152 is preferred after the expiry of sixty days specified in sub-section (3) of the said section, it shall be accompanied by a petition supported by an affidavit setting forth the facts on which the appellant relies to satisfy the appellate authority that he had sufficient cause for not preferring the appeal within the said period of sixty days.