Section 14A(2) in The Orissa Co-operative Societies Act, 1962
(2)The order under Sub-section (1) may provide for -(a)reduction of the interest or rights which the members, depositors, creditors, employees and other persons may have in or against any such Society to be re-organised or amalgamated to such extent as the Registrar considers necessary in the interest of such persons for the maintenance of the business of that Society having due regard to the proportion of the assets of such Society and its liability; and(b)such incidental, consequential and supplemental matters as may, in the opinion of the Registrar, be necessary to give effect to the re-organisation or amalgamation of the Society or Societies.