Section 139(3) in The Tamil Nadu Co-Operative Societies Act, 1983
(3)Without prejudice to any other mode of recovery which is being taken or may be taken under this Act or any other law, for the time being in force, any sum ordered under this section to be recovered as a contribution to the assets of a registered society or as costs of liquidation may be recovered as if it were an arrears of land revenue and for the purposes of such recovery, the Registrar shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864).
