Co-Operative Societies Act, 1912
44. Recovery of sums due to Government
(1) All sums due from a registered society or from
an officer or member or past member of a registered society as such to the
Government, including any costs awarded to the Government under section 37, may
be recovered in the same manner as arrears of land-revenue.
(2) Sums due from a registered society to
Government and recoverable under sub-section (1) may be recovered, firstly,
from the property of the society; secondly, in the case of a society of which
the liability of the members is limited, from the members subject to the limit
of their liability; and, thirdly, in the case of other societies from the
members.