ORDER : Mr. Anant Ramanath Hegde, J. - In terms of order dated 16.07.2019, the Assistant Registrar of Co-operative Societies, in exercise of powers under Section 48 of the Karnataka Souharda Sahakari Act, 1997 (for short "Act of 1997") ordered to wind up the 3rd respondent-Tumkur Swarnamba Pathina Souharda Sahakari Niyamitha. The petitioners are before this Court on the premise that the procedure contemplated under Section 47 of Act of 1997 is not followed. 2. Learned counsel who is representing the petitioners who are un-disputedly the members of 3rd respondent-Souharda Sahakari would contend that the notice which is contemplated under Section 47 of the Act of 1997 before passing the order to wind up is not issued to the members. It is also his submission that further notice which is contemplated to the Federal Co-operative, Union Co-operative, Creditors, Auditors and subsidiary organizations of the Co-operative has not been issued. It is also his submission that the agenda is also not specified to discuss the winding up proposal. Thus, he would contend that the impugned order is to be set aside. 3. Learned Additional Government Advocate appearing for respondent No.2/Assistant Registrar of Co-operative Societies would submit that there was an application by the members of 3rd respondent-Souharda Sahakari to wind up the said Souharda Sahakari. Pursuant to the request made by the members, notice is issued convening the General Body Meeting on 15.06.2019. It is further urged that in this behalf, paper publication is taken giving wide publicity about the proposal. 4. Learned counsel for respondent No.1/Federation has produced certain documents along with the memo dated 15.12.2023 to substantiate the contention that the notices have been served on the petitioners. 5. As can be seen from the said list, the signatures of some of the members have been taken intimating the date of meeting on 15.06.2019. 6. This Court has considered the contentions raised at the Bar. 7. Section 47 of the Karnataka Souharda Sahakari Act, 1997 deals with winding up of a co-operative, registered under the Act of 1997. Section 47 of the Act of 1997 reads as follows: "47. Winding up of a Co-operative.- (1) On an application made by not less than one-fifth of the members of a co-operative to wind up the affairs of the said co-operative, the board shall convene a general meeting by issuing a notice to each member. Section 47 of the Act of 1997 reads as follows: "47. Winding up of a Co-operative.- (1) On an application made by not less than one-fifth of the members of a co-operative to wind up the affairs of the said co-operative, the board shall convene a general meeting by issuing a notice to each member. Such notice along with a notice to attend the general meeting shall also be issued to the Federal Co-operative, union co-operative, creditors, auditor and to the subsidiary organisation of the co-operative, who shall also have a right to make a representation at the general body. (2) The general body shall approve the resolution to wind up the co-operative and to appoint a liquidator after the same 'is passed by two-thirds of the members present in the general meeting and voting. Such resolution shall contain the details of the assets and liabilities of the co-operative, the claims of any creditors, the number of members and the nature and extent of interest of each member in the co-operative. A copy of resolution after approval by the general body shall be sent by registered post to the Registrar, the Registrar and union co-operative within fifteen days from the date of such approval. Explanation:- In this section "interest" means interest of a member in a co-operative and includes shares, member loans, deposits and obligations of any kind that.- (i) arise by virtue of the bye-laws of the co-operative; and (ii) are owed by the co-operative to the member. Provided that in the case of a Co-operative Bank, no action in terms of sub sections (1) and (2) shall be taken unless a copy of the application referred to in sub-section (1) is sent to the Reserve Bank or National Bank, as the case may be, and its consent obtained (3) The Registrar may require from a co-operative, liquidator or any other person who is required to furnish information, an annual or other return on showing.- (a) the progress of winding up; (b) the distribution of any undistributed surplus or reserves; and (c) any other information that he may require. (4) The Registrar after consideration of the information under sub-section (3) may approve the resolution to wind up the Co-operative and communicate the same to the said Co-operative and the Federal Co-operative. Such resolution shall take effect from the date of approval by the Registrar." 8. (4) The Registrar after consideration of the information under sub-section (3) may approve the resolution to wind up the Co-operative and communicate the same to the said Co-operative and the Federal Co-operative. Such resolution shall take effect from the date of approval by the Registrar." 8. On perusal of the aforementioned provision, it is apparent that, in case a decision is to be taken to wind up a co-operative, notice is to be issued convening the General Body Meeting for the said purpose. Notice should also be issued to the Federal co-operative, Union Co-operative, Creditors, Auditors and to other subsidiary organizations of the co-operative. In that meeting, all these entities will have their say on the proposal to wind up. 9. As can be noticed from the records placed before this Court, notices are not issued to the Federal Co-operative. Learned counsel for the first respondent-Federal Co-operative would fairly submit that notice is not issued before taking a decision relating to winding up of 3rd respondent-Souharda Sahakari. It is also relevant to note that Section 47 of the Act of 1997 contemplates that a decision relating to wind up has to be taken by General Body after the Board convenes a meeting in this regard. The Board has to issue notices as required under Section 47 of the Act of 1997. It is noticed that in terms of the order dated 05.02.2018, a Special Officer was appointed to the 3rd respondent-Souharda Sahakari to conduct elections. This being the position, the Special Officer could not have issued notices convening General Body Meeting to consider winding up proposal. Accordingly, the entire exercise is totally contrary to the mandate of Section 47 as well as mandate of Section 38-A(2) of the Act of 1997, where the Special Officer can be appointed only for a period of 6 months. Despite the fact that the order of appointment of the Special Officer has come to an end in the month of August, 2018, in view of the mandate of Section 38-A(2) of the Act of 1997, the meeting was held at the behest of the Special Officer ignoring the mandate of Section 47 of the Act of 1997. Under these circumstances, the impugned order is not sustainable. 10. Hence, the following:- (i) The writ petition is allowed and the impugned order at Annexure-M dated 16.07.2019 is quashed. Under these circumstances, the impugned order is not sustainable. 10. Hence, the following:- (i) The writ petition is allowed and the impugned order at Annexure-M dated 16.07.2019 is quashed. (ii) Respondent No.1 shall appoint a Special Officer to hold election to the Board of 3rd respondent-Society, in accordance with law. (iii) Since, the decision to wind up the 3rd respondent - Souharda Sahakari is set-aside for procedural violation, this order will not come in the way of the board of 3rd respondent proceeding with the request to wind up in accordance with law.