( 1 ) THESE four matters involving common question of interpretation of sec. 164 of the Gujarat Co-operative Societies Act. 1961 (hereinafter referred to as the Act for the sake of brevity can be conveniently dealt with and disposed of by this common judgment and we are happy to note that Mr. Joshi the learned counsel appearing for the four petitioners in the four matters and Mr. M. I. Hawa appearing for the State Government and the Registrar common respondents in four matters have agreed to this common treatment.

( 2 ) IN order to understand the controversies more or less common in these four matters a few facts are required to be noted few precision and charity. Various co-operative societies are existing in Bhavnagar District. In respect of these various societies liquidation proceedings had come to be initiated by the Registrar under sec. 107 of the Act because he was of the opinion that those societies ought to be wound up Interim orders were passed and final orders were also passed with the result that the Bhavnagar District Co-operative Bank Limited who appears to be a substantial creditor of these co-operative societies had come to be appointed as the liquida