89. Recovery of sums due to Government.- (1) All sums due from a multi-State cooperative society, or from an officer or member or past member of a multi-State cooperative society, to the Central Government or a State Government, including any cost awarded to the Central Government or the State Government, as the case may be under any provision of this Act, may on a certificate issued by the Central Registrar in this behalf, be recovered in the same manner as arrears of land revenue. (2) Sums due from a multi-State cooperative society to the Central Government or a State Government and recoverable under sub-section(1) may be recovered firstly from the property of the society and secondly from the members, past members or the estates of deceased members, subject to the limit of their liability; Provided that the liability of past members and the estate of deceased members shall in all cases be subject to the provision of section 28. | 
