Section 114(c) in Tamil Nadu Co-operative Societies Rules, 1988
(c)The Liquidator shall, after settling the assets and liabilities of the society as they stood on the date on which the order under section 137 for its winding up was made, proceed next to determine the , contribution to be made by the person referred to in clause (b) of sub-section (2) of section 139 to the assets of the society. If however, necessity were to arise, he may also frame a subsidiary order or orders regarding such contribution and such orders shall be enforceable in the same manner as the original orders themselves.