Section 110 in West Bengal Co-operative Societies Act, 2006
110. Appointment or removal of liquidator.
(1)The Registrar shall, in consultation with the federal Co-operative society, if any, appoint one or more than one liquidator from amongst :(a)officers of Government of West Bengal preferably retired officers of Co-operation Department or Co-operation Directorate and Co-operative Audit Directorate and the financing bank, if any;(b)retired officers of apex Co-operative society and Central Co-operative society;(c)chartered accountants, cost accountants and chartered engineers :Provided that it shall not be necessary to appoint any liquidator for dissolution of a Co-operative society which has not commenced working. In such case, the Registrar. being satisfied that the Co-operative society has no assets and liabilities may issue a certificate of dissolution and cancel its registration.(2)(a)The Registrar may remove the liquidator on the ground of negligence or misconduct or for any other sufficient ground after giving him an opportunity of being heard and appoint another person in his place.(b)On the death or resignation of the liquidator, the Registrar may also appoint another person in his place.(3)The appointment and removal of a liquidator shall be published in the locality in such manner as the Registrar may think fit.
