Section 114(j) in Tamil Nadu Co-operative Societies Rules, 1988
(j)At the conclusion of the winding up, a general meeting of the society shall be called at which the Liquidator or any person authorised by him by general or special order in writing in this behalf shall summarise the result of his proceedings, and shall take a vote on as to the disposal of any surplus funds in the manner prescribed in sub-rule (2) of rule 100.