Section 28(o) in The Multi-State Co-Operative Societies Rules, 2002
(o)All the books and records of a multi-State co-operative society whose registration has been cancelled and the proceedings of liquidation of a multi-State co-operative society ordered to be wound up may be destroyed by the Central Registrar after the expiry of three years from the date of the order cancelling the registration of the multi-State co-operative society.
