Section 148(2) in The Tamil Nadu Co-Operative Societies Act, 1983
(2)Sums due from a registered society to the Government and recoverable under sub-section (1) may be recovered, firstly, from the property of the registered society, secondly, in the case of a society the liability of the members of which is limited, from the members, past members or the estates of deceased members subject to the limit of their liability and thirdly, in the case of other societies from the members, past member or the estates of deceased members:Provided that the liability of past members and of the estates of deceased members shall, in all cases, be subject to the provisions of section 31.