Section 110(1) in West Bengal Co-operative Societies Act, 2006
(1)The Registrar shall, in consultation with the federal Co-operative society, if any, appoint one or more than one liquidator from amongst :(a)officers of Government of West Bengal preferably retired officers of Co-operation Department or Co-operation Directorate and Co-operative Audit Directorate and the financing bank, if any;(b)retired officers of apex Co-operative society and Central Co-operative society;(c)chartered accountants, cost accountants and chartered engineers :Provided that it shall not be necessary to appoint any liquidator for dissolution of a Co-operative society which has not commenced working. In such case, the Registrar. being satisfied that the Co-operative society has no assets and liabilities may issue a certificate of dissolution and cancel its registration.
