Section 2(1)(j) in The Delhi Co-operative Societies Rules, 2007
(j)"Government dues" include:-(i)Audit fee leviable for audit under section 60;(ii)Cost of inspection and enquiry leviable under section 64;(iii)Loans, share capital, subsidy and grant-in-aid refundable under the terms of any agreement executed between the co-operative society and the President of India;(iv)Arbitration fee etc;(v)Any amount spent or to be spent by the government on conducting elections of a committee, process fee and diet charges for civil arrest, imprisonment and civil confinement of the defaulters and contribution;(vi)Any other demand raised or dues payable to the Government;