Section 152(1) in The Manipur Co-operative Societies Act, 1976
(1)An appeal against an order or decision under Sections 4, 9, 11, 12, 13, 14, 17, 18, 21, 29, 35, 78 and 105 shall lie,-(a)if made or sanctioned or approved by the Registrar or the Additional or Joint Registrar/Deputy Registrar on whom powers of the Registrar are conferred-to the State Government;(b)if made or sanctioned by any person other than the Registrar, or the Additional or Joint Registrar/Deputy Registrar on whom the powers of the Registrar are conferred-to the Registrar.