Section 106(1) in West Bengal Co-operative Societies Act, 2006
(1)If on examination of a report of inspection under section 99 or a report of inquiry under section 100 or an audit report under section 98, the Registrar is of the opinion that the Co-operative society should be dissolved. he shall give a notice containing grounds for dissolution of the Co-operative society to its Chairman and Secretary requiring them to reply within forty-five days from the date of receipt thereof. A copy of the notice shall be sent to the federal Co-operative society and the financing bank, if any, for sending their comments to the Registrar within forty-five days from the date of receipt thereof.