Section 92(1) in The Maharashtra Cooperative Societies Rules, 1961
(1)When an order directing a society to be wound up is issued under Section 102 and no Liquidator is appointed, the officers of the society which is wound up shall, within fifteen days of the publication of the order in the Official Gazette, send by registered post or railway parcel, the records and books of the society to the Assistant Registrar or Deputy Registrar concerned or hand over the same to the departmental local auditor.
