Section 114(1) in Assam Co-Operative Societies Act, 2007
(1)All dues recoverable under this Act or Rules framed thereunder shall be reduced to the form of a Cooperative Demand Certificate, as in Schedule C over the signature of the Registrar or of such Gazetted Officers as may have powers delegated to them by the Registrar in this behalf and shall be recovered as an arrear of land revenue under Assam Land and Revenue Regulation, 1886 (Regulation I of 1886) and shall be paid to the certificate holder or his authorized nominee. Such certificate shall be in the name of the claimant and shall be delivered to him.
