Section 137(2) in The Tamil Nadu Co-Operative Societies Act, 1983
(2)The Registrar may, of his own motion and after giving a registered society an opportunity of making its representation, by order in writing direct the winding-up of a registered society -(a)where it is a condition of the registration of the society that the society shall consist of at least twenty-five members and the number of members has been reduced to less than twenty-five; or(b)where the society has not commenced working within the prescribed period or has ceased to work.Explanation. - For the purpose of this sub-section, the expression "ceased to work" means the cessation of the primary activities by the society for at least two consecutive years.