Section 107(1) in The Gujarat Co-Operative Societies Act, 1961
(1)If the Registrar, [Except as otherwise provided in sub- section (1A)] [Inserted by Gujarat Act No. 17 of 2013, dated 15.4.2013.]-(a)after an inquiry has been held under Section 86, or an inspection has been made under Section 87, or on the report of the auditor auditing the accounts of the society, or(b)on receipt of an application made upon a resolution carried by three-fourths of the members of a society present at a special general meeting called for the purpose, or(c)of his own motion, in the case of a society which-(i)has not commenced working, or(ii)has ceased working, or(iii)possesses shares of members deposits not exceeding five hundred rupees, or(iv)has ceased to comply with any conditions as to registration and management in this act or [the rules or the bye-laws, or] [Substituted by Gujarat 23 of 1982](v)[ has failed to comply with any directions issued under sub-section (1) of Section 160 or such directions as modified under sub-section (2) of that section.] [Inserted by Gujarat 23 of 1982]is of the opinion that a society ought to be wound up, he may make an interim order directing it to be wound up.
