Section 14A(2)(a) in The Orissa Co-operative Societies Act, 1962
(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