Section 71(3) in Mizoram Cooperative Societies Act, 2006
(3)If, after the receipt of a requisition made under sub-section (2), the employer disbursing the salary or wages of the member at any time fails to deduct the amount specified in the requisition form, the salary or wages payable to the member concerned or makes default in remitting the amount deducted already from the salary or wages, to the concerned co-operative, the shall be entitled to recover any such amount from such employer as arrears of land revenue and the amount so due from such employer shall rank in priority in respect of the liability of such employer equal to that of the salary or wages in an arrears.
