Though the thread of master and servant relationship continues, yet it is purely imaginary and for all practical purposes except their names appearing on the rolls of the Mill of Multi state cooperative society as it appears in the document. They are neither retrenched nor terminated in accordance with the provisions of Industrial Disputes Act, after expiry of lay off period. Under these circumstances, this Court is of the considered opinion that it is a case where the mill should be wound up in accordance with the Chapter IX of the A. Pact. Under the said provisions, it is the prerogative of the registrar of the multi state cooperative society to pass the orders of winding up of the society under Section 64 of the Act when it is of the opinion that the society failed to conduct its affairs for the promotion of the objects for which it has been registered. It is also open for the Registrar to pass orders for winding up of the society if the society has ceased to work for the last three years. But, having considered the matter at length in this writ petition and also taking stock of overall situation of the Mill, I am inclined to exercise the plenary powers vested importantly, this extraordinary reserved power is unsheathed to grant final relief without necessary recourse to remand. What the Tribunal may in its discretion do the High Court too under Article 226 can, if facts compel to do. 11. Keeping the above principles in view, I direct that the 3rd respondent Mill M/s. Andhra Cooperative Spinning Mills Ltd. Guttural, shall be wound-up with effect from 31-12-1997 and accordingly it shall be deemed to have been wound up with effect from 31-12-1997. This order shall be treated as an order under Section 64 of the Act consequently, the following directions are issued: (1) The Registrar is empowered to appoint the Liquidators under Section 65 of the Act, but, however, in view of the fact that the workmen have been out of job for several years and their amounts have not been settled in respect of Provident Fund, Gratuity, Lay-off compensation and other wages etc. So far, this Court feels that the Advocates should be appointed as Liquidators and accordingly directs the Registrar to appoint in cooperative society. Further more information can be collected from this weburl application for registration in credit cooperative society.