Gujarat Co-operative Societies Act, 1961
(1) Unless otherwise provided by this Act, all sums due form a society or form officer or member or past member or a deceased member of a society as such to the Government, may be recovered as arrears of land revenue. (2) Sums due form a society to the Government and recoverable under sub-section (1) may be recovered, firstly form the property of the society secondly in the case of a society of which the liability of the members is limited, form the members or past members or form their estate if they have died, subject to the limit of their liability, and, thirdly, in the case of societies with unlimited liability form the members or past members or past members or their estate, if they have died. (3) The liability under this section shall in all cases be subject to the provisions of section 34.