Section 58(3) in The West Bengal Co-Operative Societies Act, 1983
(3)If the employer fails to make the deduction under sub-section (2) or defaults in making payment to the co-operative society, he shall be liable to make the payment to the co-operative society together with interest at twelve per cent, per annum and the entire amount shall be recoverable from the employer by the co-operative society as an arrear of land revenue and such amount shall rank in priority in respect of the liability of the employer as wages in arrear.
