JUDGMENT

1. The appeal preferred by the petitioner has not been entertained by the Registrar, Cooperative Societies on the sole ground of the incompetence of the Registrar, Cooperative Societies, in condoning the delay in preferring the appeal.

2. Learned counsel for the petitioner has drawn the attention of this Court to provision contained in Rule 66 of the Bihar Cooperative Societies Rules, 1959 which provide for the power of appeal and revision before the Registrar of the Cooperative Societies. Sub-clause 4 of Rule 66 specifies that for the purpose of the rule, the appellate authority shall have all the powers of a court of appeal as provided in the Code of Civil Procedure, 1908.

3. The Registrar Cooperative Societies has opined that notwithstanding such power under the Bihar Cooperative Societies Rules of 1959, it has been held by the Supreme Court as well in High Court in Sakuru vs. Tanaji (AIR 1985 Supreme Court 1279) and Sita Ram Sah vs. State of Bihar reported in 1995 (1) PLJR 396 respectively that the concerned provision of Limitation Act applies only to proceedings in courts and not to appeals or applications before bodies other than the courts which are only quasi-judici