Section 33(1)(III) in Goa Co-operative Societies Rules, 2003
(III): In calculating the total amount of liability for the purposes of this sub-rule, in the case of any society or class of societies the bye-laws of which permit borrowing or granting credit facilities on the pledge of agricultural produce or other goods a sum equal to the amount borrowed by such society or class of societies, on the security of agricultural produce or other goods of such society or its members shall be excluded from the amount of the total liability under this rule.