Section 118(2) in The Delhi Co-operative Societies Rules, 2007
(2)Notwithstanding anything contained in the foregoing sub-rule, the Registrar shall terminate the liquidation proceedings on receipt of the final report from the liquidator. The final report of the liquidator shall state that the liquidation proceedings of the cooperative society have been closed, and manner of conducting the winding up and the manner of disposing the property and the claims of the co-operative society and shall include a statement showing a summary of the account of the winding up including the cost of liquidation, the amount (if any) standing to the credit of the co-operative society in liquidation, after paying off all liabilities including the share or interest of members, and shall suggest manner of utilization of surplus assets.
