Gujarat Co-operative Societies Act, 1961
Every order passed by the Registrar or a person authorized by him under section 93, or by the Registrar, his nominee or board of nominees under section 100 or 101, every order passed in appeal under section 102, every order passed by a Liquidator under section 110, every order passed by the Government in appeal against orders passed under section 110, and every order passed in revision under section 155, shall, if not carried out,— (a) on a certificate signed by the Registrar or a Liquidator, be deemed to be a decree of a Civil Court, as defined in clause (2) of section 2 of the Code of Civil Procedure, 1908 and shall, be executed in the same manner as a decree of such Court, or (b) be executed according to the provisions of the Land Revenue Code and the rules there under for the rime being in force for the recovery of arrears of land revenue : Provided that, any application for the recovery in such manner of any such sum shall be made to the Collector, and shall be accompanied by a certificate signed by the Registrar, or by any Assistant Registrar to whom the said power has been delegated by the Registrar. Such application shall be made within twelve years form the date fixed in the order and if no such date is fixed, from the date of the order.