97. Procedure of taking over charge and preparation of final balance sheet.

(i) prepare a list of the books, records, cash and other properties of the society taken charge of;
(ii) prepare an up-to-date list of-
(a) members ;
(b) past members with dates of their withdrawal; and
(c) deceased members, with dates of their decease, name of the legal heirs who represent their estates ;
(iii) make a final audit of the accounts of the society ;
(iv) draw up final balance sheet as it stands on the date of cancellation of registration; and
(v) prepare a statement in the prescribed form, showing assets and liabilities as in the final balance sheet.