Section 155(2) in The Manipur Co-operative Societies Act, 1976
(2)Sums due from a society to the Government and recoverable under the foregoing sub-section may be recovered; firstly from the property of the society; secondly in the case of a society of which the liability of the members is limited, from the members or past members or the estate of deceased members subject to the limit of their liability; and thirdly, in the case of societies with unlimited liability from the members or past members or estate of the deceased members.