Personal recovery for co-operative society dues is impermissible against an office-bearer absent express statutory authority.

Section 95 of the Uttar Pradesh Co-operative Societies Act, 1965 requires sums due from a co-operative society to be recovered first from the society's property and, where applicable, then from members or past members within the statutory limit of liability. It does not authorise recovery from an office-bearer merely because he holds that position. Personal recovery against an officer is impermissible unless the statute expressly permits it and the prescribed recovery route against the society has been followed. A notice seeking recovery from a petitioner who was only an office-bearer was therefore quashed, leaving recovery to be pursued against the society in accordance with law.

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Issues: Whether tax dues of a co-operative society could be recovered from its office-bearer in his personal capacity.

Analysis: Section 95 of the Uttar Pradesh Co-operative Societies Act, 1965 provides that sums due from a co-operative society are recoverable first from the property of the society and, in the case of a society with limited liability, thereafter from members, past members, or estates of deceased members subject to the limit of liability. The provision does not authorise recovery from an office-bearer merely because he holds office in the society. Where the dues are those of the society, personal recovery against an officer is impermissible unless the statute so provides and the statutory mode of recovery against the society has been pursued.

Conclusion: The notice issued for recovery against the petitioner, who was only an office-bearer of the society, was quashed. Recovery, if any, could be proceeded with against the society in accordance with law.

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