Section 108(2) in Himachal Pradesh Co-Operative Societies Rules, 1971
(2)The Liquidator shall, as soon as the order of winding up of the society takes effect, publish in such manner as the Registrar may direct a notice set forth in the schedule, requiring all claims against the society the winding up of which has been ordered, to be submitted to him within 45 days of publication of the notice. All liabilities recorded in the account books of the society shall be deemed ipso facto to have been duly submitted to him under this clause.