CO-OPERATIVE CREDIT SOCIETIES ACT 145 



(5) Orders made under this section may be enforced as 

 follows : 



(a) When made by a liquidator, by any civil court having 



local jurisdiction in the same manner as the decree 

 of such court ; 



(b) When made by the court of the District Judge in the 



matter of any such appeal as aforesaid, in the same 

 manner as a decree of such court made in any suit 

 pending therein. 



(6) Save in so far as is hereinbefore expressly provided, no 

 civil court shall have any jurisdiction in respect to any matter 

 connected with the dissolution of a society under this Act. 



Exemptions from Taxation. 



25. (1) The Governor-General in Council, by notification in Power to 

 the Gazette of India, may in the case of any society or class of exempt from 

 society remit— income-tax, 



' stamp-duty, 



(a) The income-tax payable in respect of the profits of and registra- 



the society, or of the dividends or other payments tl0n fees- 

 received by the members of the society on account 

 of profits ; 



(b) The stamp-duty with which, under any law for the 



time being in force, instruments executed by or on 

 behalf of a society, or by an officer or member and 

 relating to the business of such society, or any class 

 of such instruments, are respectively chargeable ; 



(c) Any fee payable under the law of registration for the 



time being in force. 



(2) A notification exempting any society from the fees 

 referred to in subsection (1), clause (c), may provide for the 

 withdrawal of such exemption. 



Debts due to Government. 



26. (1) All sums due from a society or from an officer or Recovery of 

 member or past member of a society as such to the Govern- sums due t0 

 ment, including any costs awarded to the Government under Government, 

 section 21, subsection (6), may be recovered in the same 

 manner as arrears of land revenue. 



(2) Sums due from a society to Government and recoverable 

 under subsection (1) may be recovered, firstly, from the pro- 

 perty of the society ; secondly, in the case of a society of 

 which the liability of the members is limited, from the mem- 

 bers subject to the limit of their liability ; and, thirdly, in the 

 case of other societies, from the members. 



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