Sections 94 and 95 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 94 says how a decision or order under the Act is executed if it is not carried out: as a deemed decree of a civil court, as arrears of land revenue, or by attachment and sale. Section 95 says liquidator orders under s.90 are executed as arrears of land revenue. The 2023 Amendment Act added s.84 to the list of decisions covered in s.94.
This article follows the Ministry of Cooperation copy of the Act read with the Multi-State Co-operative Societies (Amendment) Act, 2023, in force from 3 August 2023 (notification S.O. 3493(E)).
Every decision or order made under section 39, 40, 83, 84, 99 or 101 that is not carried out is enforced in one of the ways set out in s.94, on a certificate signed by the Central Registrar or a person authorised by him in writing. Money recovery may go as arrears of land revenue through the Collector. Under s.95, orders of the liquidator under section 90 are executed as arrears of land revenue.
Section 94: which decisions and orders
As amended by section 33 of the 2023 Act, the opening paragraph reads: "Every decision or order made under section 39 or section 40 or section 83 or section 84 or section 99 or section 101 shall, if not carried out," be executed as set out in clauses (a), (b) and (c). The words "section 84 or" were inserted in 2023. Of these, s.84 is the reference of disputes to arbitration (see our article on reference of disputes to arbitration), s.99 provides for appeals and s.101 for review. This article names the other sections by number only; their contents are in their own provisions.
The three modes of execution
| Clause | Mode as printed |
|---|---|
| (a) | "on a certificate signed by the Central Registrar or any person authorised by him in writing in this behalf, be deemed to be a decree of a civil court and shall be executed in the same manner as if it were a decree of such court", by the Central Registrar or an authorised person, "by attachment and sale or sale without attachment of any property of the person or a multi-state cooperative society against whom the decision or order has been made" |
| (b) | "where the decision or order provides for the recovery of money", executed according to the law in force for the recovery of arrears of land revenue |
| (c) | Executed by the Central Registrar or a person authorised in writing, by attachment and sale or sale without attachment of any property of the person or the society against whom the decision or order has been made |
The text of clause (b) reads: "by executed according to law for the time being in force for the recovery of arrears of land revenue". The words "by executed" look like a printing slip. A proviso follows with sub-clauses (i) and (ii): an application for recovery of any sum is to be made "to the Collector" with a certificate signed by the Central Registrar or an authorised person, and "within twelve years from the date fixed in the decision or order and if no such date is fixed, from the date of decision or order, as the case may be". The proviso opens "shall be made in such manner-" and sub-clause (ii) ends with "or", leading to clause (c). This article reproduces the text as printed and does not reconcile the layout.
Example. An arbitrator under s.84 decides that the invented Kosi Multi-State Dairy Society must pay a former employee a sum. The society does not pay. The sum, with a certificate from the Central Registrar or his authorised person, can be sent to the Collector for recovery as arrears of land revenue under clause (b), within twelve years of the date fixed in the decision, or of the decision if no date is fixed. If the society needs help in dealing with such a certificate, it can seek legal dispute resolution support before the property is attached.
Who is bound: the property "of the person or a multi-state cooperative society against whom the decision or order has been made". So the execution may run against a person (such as a member or past officer) or the society itself.
Section 95: orders of the liquidator
"Every order made by the liquidator under section 90 shall be executed according to the law for the time being in force for the recovery of arrears of land revenue." So the liquidator's assessment of a contribution, for example, is not executed as a deemed decree under s.94(a) but as arrears of land revenue. The text does not require a certificate for s.95; the certificate language sits in s.94. Our article on powers of the liquidator lists the orders in s.90.
Readers should check the current law for the corresponding provision on recovery of arrears of land revenue, the Act does not describe it.
How ss.94 and 95 connect to other provisions
- Section 98A (inserted in 2023) lets the Central Registrar review his decision under clause (a) or (b) or (c) of sub-section (1) of s.94. Section 94 as printed has no numbered sub-section; its clauses follow the opening paragraph directly. This is a cross-reference oddity: quote it as printed, and see our article on recovery of sums due and review.
- Section 96 allows attachment before an award, and s.97 treats the Central Registrar or arbitrator as a civil court for article 136 of the Schedule to the Limitation Act, 1963; see our article on attachment before award.
- Section 104(3) punishes an officer or custodian who wilfully fails to hand over custody of property to a person entitled under certain sections.
What the 2023 Amendment Act changed
| Provision | Before | After |
|---|---|---|
| s.94 opening paragraph | "section 39 or section 40 or section 83 or section 99 or section 101" | "section 84 or" inserted after "section 83 or" (section 33 of the 2023 Act) |
| s.95 | As printed above | Not amended |
Need help with execution or recovery proceedings?
A certificate, a notice to the Collector or an attachment can follow quickly once a decision is not carried out. We can read the order, the certificate and the dates with you through legal dispute resolution, whether you are the society or the person against whom recovery is sought.
Key takeaways
- Section 94 now covers decisions and orders under ss.39, 40, 83, 84, 99 and 101 that are not carried out.
- Execution may be as a deemed decree, as arrears of land revenue for money, or by attachment and sale.
- The proviso names the Collector and a period of twelve years for a recovery application.
- Section 95 sends liquidator orders under s.90 to recovery as arrears of land revenue.
- The 2023 Act amended only the opening paragraph of s.94.
Read next
- Multi-State Co-operative Societies Act, 2002: complete guide
- Section 84: reference of disputes to arbitration
- Sections 96 and 97: attachment before award and civil court powers
- Sections 98 and 98A: recovery of sums due and review
Disclaimer: Based on the Ministry of Cooperation copy of the Multi-State Co-operative Societies Act, 2002 read with the Multi-State Co-operative Societies (Amendment) Act, 2023 (in force from 3 August 2023), as consulted on 2 October 2026. The Multi-State Co-operative Societies Rules, 2002 as amended, later notifications and later amendments are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.