(1) All sums due from a co-operative society or from an officer or member or past member of a co-operative society as such to the State Government or the Central Government, including any costs awarded to any such Government under any provisions of this Act, may, on certificate issued by the Registrar in this behalf, be recovered in the same manner as arrears of land revenue.
(2) Sums due from a society to the State Government or the Central Government and recoverable under sub-section (1) may be recovered, firstly, from the property of the society ; secondly, in the case of a society the liability of the members of which is limited, from the members, past members or the estates of deceased members, subject to the limit of their liability ; and thirdly, in the case of other societies from the members, past members, or the estate of deceased member ;
Provided that the liability of past members and the estates of deceased members shall in all cases be subject to the provisions of section 25.