Section 139(1)(a) in The Orissa Co-operative Societies Rules, 1965
(a)[ Satisfactory evidence in support of the contention that the party is about to dispose of the whole or any part of his or its property or the property which is the subject matter of dispute or legal proceeding under Sections 67, 68 or 75 of the Act, from the local jurisdiction of the Registrar, Auditor-General or the liquidator, as the case may be, with an intent to defeat or delay or obstruct the enforcement or execution of an order, decision or award that may be made or passed against him under the Act.] [Substituted vide Orissa Gazette Extraordinary No. 500, dated 23.4.1997.]