Section 68(2) in The Punjab Co-operative Societies Act, 1961
(2)[ An appeal against any decision or order under sub-section (1) shall be made within sixty days from the date of decision or order -(a)if the decision or order was made by the Assistant Registrar to the Deputy Registrar;(b)if the decision or order was made by the Deputy Registrar to the Registrar or such Additional Registrar or Joint Registrar as may be authorised by the Registrar in this behalf;(c)if the decision or order was made by the Joint Registrar or Additional Registrar, to the Registrar;(d)if the decision or order was made by the Registrar, to the Government;(e)if the decision or order was made by any other person, to the Registrar or such Additional Registrar to Joint Registrar or Deputy Registrar or Assistant Registrar as may be authorised by the Registrar in this behalf.
