law: Multi-State Cooperative Societies Act, 1984 
  89. Recovery of sums
  
  due to Government.- 
  1.     
  
    All
  
  sums due from a multi-State cooperative society, or from an officer or member
  
  or past member of a multi-State cooperative society, to the Central Government
  
  or a State Government, including any cost awarded to the Central Government or
  
  the State Government, as the case may be under any provision of this Act, may
  
  on a certificate issued by the Central Registrar in this behalf, be recovered
  
  in the same manner as arrears of land revenue.
  2.     
  
    Sums
  
  due from a multi-State cooperative society to the Central Government or a State
  
  Government and recoverable under sub-section(1) may be recovered firstly from
  
  the property of the society and secondly from the members, past members or the
  
  estates of deceased members, subject to the limit of their liability;
  Provided that  the liability of
  
  past members and the estate of deceased members shall in all cases be subject
  
  to the provision of section 28.