Section 90A(4) in Himachal Pradesh Co-Operative Societies Act, 1968
(4)A certificate granted by the Registrar under this section shall be final and conclusive proof of the arrears due therein and the same shall be recoverable according to the law for the time being in force for the recovery of the arrears of land revenue.Explanation. - For the purpose of this section the expression:-(a)"financing of crops" means advancing of loans for raising of crop during the ploughing season or later for ploughing, sowing, harrowing, weeding, harvesting, purchase of seeds or manure or for such other agricultural purposes as may be prescribed, such loans being repayable during season when the crops for which the loans were advanced are harvested;(b)"seasonal agricultural finance" means advancing of loans for such agricultural purposes as may be prescribed, such loans being repayable on or before such date as may be prescribed in this behalf by the State Government and different dates may be prescribed for different loans.]