Section 159(2) in The Gujarat Co-Operative Societies Act, 1961
(2)The Registrar or the officer empowered by him shall be deemed when exercising the powers under sub-section (1) or when passing any order on any application made to him for such recovery, to be a Civil Court for the purposes of Article 182 in the First Schedule to the Indian Limitation Act, 1908 (IX of 1908).