law: Co-Operative Societies Act 2008 
  168.
  
  Duties of liquidator
  On
  
  his appointment, a liquidator shall-
  a.      immediately give
  
  notice of his appointment-
               
  
   i.        
  
    in
  
  the case of a liquidator not appointed by the Registrar, to the Registrar; and
              
  
   ii.        
  
    to
  
  each claimant and creditor known to the liquidator;
  a.       
  b.     immediately publish
  
  notice of his appointment in the Gazette and once a week for 2
  
  consecutive weeks in a newspaper printed and published in ;
  c.      set out in the notice
  
  mentioned in paragraphs (a) and (b) a provision requiring any
  
  person-
               
  
   i.        
  
    indebted
  
  to the society, to render an account and pay to the liquidator at the time and
  
  place specified;
              
  
   ii.        
  
    possessing
  
  property of the society, to deliver it to the liquidator at the time and place
  
  specified; and
             
  
   iii.        
  
    having
  
  a claim against the society, whether liquidated, unliquidated, future or
  
  contingent, to present particulars of the claim in writing to the liquidator
  
  not later than 2 months after the first publication of the notice;
  a.       
  b.       
  c.       
  d.     take into his custody
  
  and control the property of the society;
  e.      open and maintain a
  
  trust account for the moneys of the society;
  f.      maintain separate
  
  lists of the members, creditors and other persons having claims against the
  
  society;
  g.     keep accounts of the
  
  moneys of the society received and paid out by him;
  h.      where at any time he
  
  determines that the society is unable to pay or adequately provide for the
  
  discharge of its obligations, apply to the Registrar for directions; and
  i.       deliver to the
  
  Registrar and the society, at least once in every twelve-month period after his
  
  appointment or more often as the Registrar may require, financial statements of
  
  the society in the form required in section 124 or in any form that the
  
  liquidator considers proper or that the Registrar may require.