Section 102(1) in The Manipur Co-operative Societies Act, 1976
(1)If the Registrar,(a)after an inquiry has been held under Section 83 an inspection has been made under Section 84 or on the report of the auditor auditing the accounts of the society, or(b)on receipt of an application made upon a resolution carried by three-fourths of the members of the society present at a special general meeting called for the purpose, or(c)of his own motion, in the case of a society which-(i)has not commenced working, or(ii)has ceased working, or(iii)possesses shares or members' deposits not exceeding five hundred rupees, or(iv)has ceased to comply with any conditions as to registration and management in this Act or the rules or the bye- laws,is of the opinion that a society ought to be wound up, he may issue an interim order directing it to be wound up.