Section 157(2) in The Gujarat Co-Operative Societies Act, 1961
(2)Sums due from a society to the Government and recoverable under sub-section (1) may be recovered, firstly from the property of the society; secondly in the case of a society of which the liability of the members is limited, from the members or past members or from their estate if they have died, subject to the limit of their liability, and, thirdly, in the case of societies with unlimited liability from the members or past members or their estate, if they have died.