1999 (2) TMI 681

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....nt of a Co-operative Society, namely, Kasth Evam Loh Kala Audyogic Utpadan Sahkari Samiti Limited. The said Co-operative Society is a body corporate and is registered under Section 9 of the Uttar Pradesh Co-operative Societies Act, 1965 and is a legal entity on its own. The said society is engaged in the manufacture of carpentry goods through manual process and is exempt under Notification No. ST-....

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....roperties of the Co-operative Society. 3. The Counsel for the respondent is unable to show us any provision under the Co-operative Societies Act, 1965 whereby the recovery of any sum due to the Trade Tax Authority by the said Society can be realised from the office bearer of the said Society. Section 95 of the U. P. Co-operative Societies Act, 1965 lays down that: "95. Recovery of sums....

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....se of other Societies, from the members, past members or the estate of deceased members : Provided that the liability of past members and the estates of deceased members shall in all cases be subject to the provisions of Section 25." 4. From the reading of the said section, it appears that if any sum is due from the Co-operative Society then that should be realised or recovered by the ....

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....iety or of a member or of an officer can only be recovered as arrears of land revenue. The dues of the Society can be recovered in the manner as set out in sub-section (2) of Section 95. Under sub-section (2), the dues of the Society can be recovered, firstly, from the property of the society, and secondly, in the case of a society the liability of the members of which is limited, from the members....