Section 46(1)(b) in The Assam Co-operative Societies Act, 1949
(b)if such debt or demand is due in respect of the supply of, or any loan for the purchase of cattle, agricultural implements or warehouses, for the storage of agricultural produce-in the manner and to the extent aforesaid upon the crops or agricultural produce of such member, past member or belonging to the estate of such deceased member and also upon the cattle, agricultural implements or warehouse thus supplied or purchased wholly or in part from any such loan;