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 provisions of this Regulation, 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 co-operative 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 the 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 22. The liquidator shall distribute the realised assets in such manner and in such priority as the Registrar may direct.