Gujarat Co-operative Societies Act, 1961
Any sum imposed as penalty under sections 77, 78 or 86 or awarded by way of costs under section 90 may, on application by the Registrar or a person authorized by him in that behalf to a Magistrate having jurisdiction in the place where the person from whom the penalty or costs are recoverable resides or carries his business, be recovered by the Magistrate as if it were a fine imposed by himself; and such Magistrate as if it were a fine imposed by himself; and such Magistrate shall proceed to recover the same in the manner provided by the Code of Criminal Procedure, 1898, for the recovery of fines.