Section 104(1) in Himachal Pradesh Co-Operative Societies Rules, 1971
(1)When the Registrar is satisfied that a Co-operative Society -(a)has not commenced working within a period of twelve months from the date or registration; or(b)has not carried on business during the previous eighteen months, he may, after giving the society a show-cause notice and an opportunity to hear in the manner he deems fit, by an order in writing direct that society be wound up.
