Section 44 of the Co-operative Societies Act, 1912 - Recovery of Sums Due to Government

Section 44 of the Co-operative Societies Act, 1912 provides a statutory mechanism for recovery of specified amounts due to the Government from a registered co-operative society, or from an officer, member or past member in that capacity. It also lays down the order in which recovery may proceed when the amount is due from the society.

What Section 44 provides

Section 44(1): All sums due from a registered society or from an officer, member or past member of a registered society, as such, to the Government, including costs awarded to the Government under Section 37, may be recovered in the same manner as arrears of land revenue.

Section 44(2): Where a sum is due from a registered society and is recoverable under sub-section (1), recovery may proceed first against the property of the society. If the members' liability is limited, recovery may thereafter proceed against members subject to that limit. In other societies, recovery may thereafter proceed against the members.

Meaning and effect of Section 44

The expression "recovery as arrears of land revenue" means that an amount falling within Section 44 can be recovered through the revenue-recovery machinery applicable under the relevant law. Section 44 therefore provides the mode of recovery; the particular recovery procedure must be read with the land-revenue or revenue-recovery law applicable in the concerned State or territory.

The section covers amounts due to the Government from the registered society itself and amounts due from an officer, member or past member where the liability arises in that person's capacity connected with the society. It expressly includes costs awarded to the Government under Section 37 of the Act.

Order of recovery under Section 44(2)

First: recovery from the property of the registered society.
Second: where members have limited liability, recovery from members only within the applicable limit of their liability.
Third: in societies not falling within the limited-liability category described above, recovery may proceed from the members.

This sequence is important because sub-section (2) expressly identifies the order of sources from which a sum due from the society may be recovered.

Connection with Section 37

Section 44(1) specifically refers to costs awarded to the Government under Section 37 of the Co-operative Societies Act, 1912. Accordingly, where costs are validly awarded to the Government under that provision, Section 44 permits their recovery in the same manner as arrears of land revenue.

Applicability and State co-operative laws

Important: Co-operative societies are substantially governed by State legislation and State-specific rules. The Co-operative Societies Act, 1912 remains relevant where it is legally applicable, but users should verify the law currently governing the particular society and jurisdiction before relying on Section 44.

For the authoritative central text of the Co-operative Societies Act, 1912, see the official India Code copy of the Act.

Key takeaway

Section 44 creates an expedited statutory route for recovering qualifying sums due to the Government. For sums due from a registered society, the provision prioritises the society's property and then permits recovery from members according to the nature and extent of their liability.

Last reviewed: 21 September 2026. This page is a general legal information resource and should be read with the law applicable to the relevant State and the facts of the particular matter.