Final settlement.

76. (1) The liquidator shall pay all the expenditure incurred on liquidation out of the assets of the self-supporting co-operative society. He shall also settle all claims pertaining to the self-supporting co-operative society out of the assets of such society. (2) After making payment or settling claims, referred to in sub-section (1) the liquidator shall render the accounts thereof to the Registrar for approval. (3) Where the Registrar approves the final accounts rendered by a liquidator under sub-section (2), the Registrar shall— (a) issue directions with respect to the custody or disposal of the documents and record of the self-supporting co-operative society ; and (b) discharge the liquidator. (4) In case the liquidator is discharged under clause (b) of sub-section (3), the Registrar shall dissolve the self-supporting co-operative society and delete its name from the register of the self-supporting co-operative societies.