Section 166(2) in The Tamil Nadu Co-Operative Societies Act, 1983
(2)If such duty is not performed or the order of the Registrar is not complied within the period so fixed, the Registrar or any person authorised by him in this behalf may take or cause to be taken such action as may be necessary and recover the expenses of taking such action from the society 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).
