Section 148(3) in The Manipur Co-operative Societies Act, 1976
(3)No Court shall take cognisance of offence under Clause (b) of Section 146 and any other offences under this Act except upon a complaint by an officer duly authorised by the Registrar in this behalf and except with the previous sanction of the State Government in case of offence under Clause (b) of Section 146 and of the Registrar in the case of other offences under this Act.