Section 14B(3) in The Orissa Co-operative Societies Act, 1962
(3)The order under Sub-section (1) may provide for -(a)reduction of the interest or right which the members, depositors, creditors, employees and other persons concerned may have in or against the Society, to such extent as the Registrar considers necessary, having due regard to the proportion of the assets of the Society to its liabilities; and(b)such incidental, consequential and supplemental matters as may in the opinion of the Registrar, be necessary to give effect to the said transfer.