Section 109(2) in The Manipur Co-operative Societies Act, 1976
(2)Notwithstanding anything contained in the foregoing sub-section the Registrar shall terminate the liquidation proceedings on receipt of the final report of the Liquidator. The final report of the Liquidator shall state that the liquidation proceedings of the society have been closed and also state how the winding up has been conducted and the property of and the claims of the society have been disposed of and shall include a statement showing a summary of the account of the winding up including the cost of liquidation, the amount (if any) standing to the credit of the society in liquidation, after paying off its liabilities including the share or interest of members, and suggest how the surplus should be utilised.
