Section 150(2) in The Tamil Nadu Co-Operative Societies Act, 1983
(2)A certificate issued by the Registrar under sub-section (1) shall be final and conclusive evidence of the sum due to the registered society from its members and the same 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).
