Section 28(l) in The Multi-State Co-Operative Societies Rules, 2002
(l)At the conclusion of the liquidation, the liquidator shall call for a general meeting of the members of the dissolved society at which the liquidator or any other person authorised by him, by special or general order in writing in this behalf, shall summarise, the result of his proceedings and shall take a vote as to the disposal of any surplus funds. The liquidator shall submit his final report to the Central Registrar with a copy of the proceedings of the general meeting referred to above and make over to the Central Registrar all books and registers and accounts, etc., belonging to the multi-State co-operative society and all books and accounts relating to the liquidation proceedings kept by him.
