law: 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.