Section 86(2) in The Orissa Co-operative Societies Rules, 1965
(2)The liquidator after taking over charge shall prepare an up-to-date list of(a)members;(b)past members with date of their withdrawal who are subject to liability under Section 25; and(c)deceased members, with dates of their decease, names of their legal heirs who represent their estate who are subject to liabilities under Section 25.
