Section 20 in The Gujarat Co-Operative Societies Act, 1961
20. Cancellation of registration.
(1)The Registrar shall make an order cancelling the registration of a society if it transfers the whole of its assets and liabilities to another society, or amalgamates with another society, or divides itself into two or more societies, or if its affairs are wound up or it has not commenced business within a reasonable time of its registration or has ceased to function.(2)An order made under sub-section (1) shall be published in the Official Gazette.(3)The society shall, from the date of such order of cancellation, be deemed to be dissolved and shall cease to exist as a corporate body.
