Section 108(7) in Himachal Pradesh Co-Operative Societies Rules, 1971
(7)The remuneration of the Liquidator fixed under sub-section (1) of section 79 and also that which is to be given to the staff appointed under sub-rule (6) of this rule shall be included in the cost of winding up which shall be payable out of the assets of the society in priority to all other claims.