1. The petitioners have borrowed loan from respondents 4 & 5. Tehsildar has issued a notice to them for recovery of the loan as arrears of land revenue. 2. The petitioners have averred in the petition that the loan has been waived off in terms of the scheme pronounced by the respondents and they are not liable to liquidate it. 3. The respondents in their counter affidavit have stated that the petitioners do not fall within that particular scheme and being defaulters they are liable to repay the amount. The letter dated 11/10/2K declaring the petitioners as defaulters has also been issued by the Collector Deputy Commissioner, Udhampur, pursuant to the letter of District Manager, Central Cooperative Bank, Udhampur for recovery of the outstanding amount from the defaulters-petitioners as arrears of land revenue. 4. Heard learned counsel for the parties and perused the records. 5. Learned counsel for the petitioners has drawn attention of the court on sections 53 & 153 of the Cooperative Societies Act, 1989 with a view to impress upon the court that the arrears or repayment of loan is not being recovered from the petitioners in accordance with law and is in derogation of the aforesaid provisions. Section 153 for convenience is extracted below, which reads: "153. Section 153 for convenience is extracted below, which reads: "153. Execution of orders etc: -Every order made by the Registrar under sub-section (2) of section 69 or under section 152 every decision or award made under section 73 every order made by the liquidator under section 76 and every order made by the Tribunal or Government under sections 158, 160, 161 or 162 and every order made under section 158 shall if not carried out: - (a) on a certificate signed by the Registrar, or any person authorised by him in this behalf, be deemed to be a decree of a civil court and shall be executed in the same manner as decree of such court; or (b) be executed according to the law and under the rules for the time being in force for the recovery of arrears of land revenue: Provided that any application for the recovery in such manner of any sum shall be made:- "a (i) to the collector and shall be accompanied by a certificate signed by the Registrar or by any person authorised by him in this behalf; (ii) within twelve years from the date fixed in the order, decision or award and if no such date is fixed, from the date of the order, decision or award, as the case may be; or (c) be executed by the Registrar or any other person empowered by him in this behalf by the attachment and sale or by sale without attachment of any property of the person or a cooperative society against whom the order, decision or award has been obtained or passed. A sale officer conducting the attachment under this clause shall be deemed to be public servant under Jammu and Kashmir Ranbir Penal Code." 6. Shri B.S. Manhas has admitted that the Registrar has not issued the certificate in terms of section 153 of the Cooperative Societies Act for recovery of the loan amount as arrears of land revenue. It is a certificate which vests the jurisdiction with the Recovery Officer to recover the loan amount as arrears of land revenue. The Tehsildar on its own has no jurisdiction. Thus the method adopted is in breach of the aforesaid provisions. The writ petition is accordingly allowed, and respondents 4 & 5 are at liberty to recover the loan amount as arrears of land revenue in accordance with law.