Section 103(3) in The Orissa Co-operative Societies Act, 1962
(3)In the case of recovery under Clause (b) of Sub-Section (1), the [Registrar] [Substituted vide O.G.E. No. 1832 dated 27.12.2004,Section 10(i) (O.A. No. 11 of 2004).] or any person [empowered] [Substituted by Orissa Act 28 of 1991, Section 44(b) dated 31.12.1991, w.e.f. 1.5.1993.] by him in this behalf by general or special order shall be deemed to be the person to whom the arrears of land revenue, as the case may be, is due or payable.