Section 102. Recovery of sums due to Government -

(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 Government including any costs awarded to the Government under any provision of this Act may, on a 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 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 estates of deceased members: Provided that the liability of past members and the estates of deceased members shall in all cases be subject to the provisions of section. 23.