Section 90 in The Arunachal Pradesh Co-operative Societies Rules, 1984
90. Disposal of records of society whose registration is cancelled.
(1)When an order directing a society to be wound up is issued Section 106 and no Liquidator is appointed, the officers of the society which is wound up shall, within fifteen days of the publication of the order in the official Gazette, send by registered post or ordinary parcel, the records and books of the society to the Registrar or to the Assistant Registrar/Deputy Registrar concerned or hand over the same to the departmental local auditor.(2)As soon as may be after the affairs of a society for which a Liquidator has been appointed have been wound up and an order cancelling the registration is made under Section 21, the Liquidator shall forward all the books and record of the wound up society, and all his own papers and proceedings by registered parcel to the Registrar or the Assistant Registrar or the Deputy Registrar concerned together with an account of his expenses, showing how the balance has been disposed of, and attaching the receipt of the person to whom it was handed over.(3)All the books and records of a society, whose registration has been cancelled, and the proceedings of liquidation shall be destroyed by the Registrar or or the Assistant Registrar or the Deputy Registrar, as the case may be, after the expiry of two years from the date of the order cancelling the registration of the society
