Section 139(3)(c) in The Orissa Co-operative Societies Rules, 1965
(c)when the [Auditor-General or any person authorised by him passes an order under] [Substituted vide Orissa Gazette Extraordinary No. 500, dated 23.4.1997.] the Act that the party concerned need not repay or restore any money or property contribute any sum to the assets of the Society by way of compensation; or