Section 107(4) in West Bengal Co-operative Societies Act, 2006
(4)If after examination of the authorisation of the Co-operative society and the comments of the federal Co-operative society and the financing bank, if received or after expiry of the period mentioned in sub-section (3), the Registrar is of the opinion that the Co-operative society should be dissolved, he may by order direct it to be dissolved within ninety days from the date of receipt of authorisation from the Co-operative society and may appoint a liquidator to dissolve it :Provided that the Registrar for forming his opinion may cause an inquiry to be made under section 100.