Section 104(1) in The Manipur Co-operative Societies Act, 1976
(1)The Board, or any member of the society ordered to be wound up, may, within two months from the date of the issue of the order made under Section 102, appeal to the State Government:Provided that an appeal shall lie against an order issued under sub-Clauses (i), (ii), (iii) or Clause (c) of sub-section (1) of Section 102.