multi state cooperative society Attribution assessed by a liquidator rank next lo debts due to the Government or a State Government or a local authority in accordance the order of priority in insolvency proceedings. To the 1984 Act. provides that the contributions assessed by a liquidator shall sable next to debts due to the Central Government or state government any local authority in order of priority in Solvency proceeding, The provides that in the winding up proceedings the dues shall be paid in all other debts and the Powers of liquidator for credit cooperative society, The rank equally arming themselves and be paid in full unless the assets sue pound efficient to meet there in which case they shall abate in equal proportion to retention of sums for the costs and the expenses of the winding up debts shall be discharged forth With so far as the assets are sufficient to of the Provincial Insolvency Act, 1920 provides the bunion of property in priority of debts. In the distribution of the insolvent, those shall be paid in priority to all other debts, all debts  the government or to any local authority and all salary or wages not exec twenty rupees in all, of any clerk, servant or laborer in respect of rendered to the insolvent during four months before the date of the preset of the petition and shall be paid in full unless the property of the inns insufficient to meet them, in which case they shall abate in equal between themselves, subject to retention of expenses of administered other charges the debt specified shall be discharged forthwith so far property of the insolvent is sufficient to meet them.In the case of partner ship property shall be applicable in the first instance in payment separate debts. Where there is a surplus of separate property of the dealt with as part of the partnership property and where surplus of the partnership property it shall be dealt with as part of the rest separate property in proportion to the rights and interests . The partner ship property. All debts shall be paid ratably according amounts of debts and without any preference. Where there is any payment of the foregoing debts it shall be applied in payment of inters the date on which the debtor is adjudged an insolvent at the rate of six per annum on all debts. It is the policy of the insolvency law to distribute the estate creditors fairly and unless a preference was given by the Act to any debt, no priority can legitimately be claimed in regard to the same Official Receiver, Belay, AIR 1939 Madras 2761&bull the insolvency of the father and the sons, the interest of the sons the joint family are answerable in discharge of such debts to a public priority over all the debts, whether of the sons or of the joint  priority is not restricted to the interest of the father aloneness; Motiram-Inso/vent, AIR 1930 Send 2441. Expenses of administration regarded as provable debts and if not claimed or objected in proceedings, can be recovered by means of suit Summit Deli vs. Mortar, AIR 1967 Allahabad 451• A creditor is entitled to receive a pro rata distribution of the insolvent& property equally with his other creditors Ve11lanna vs. Santee Redid AIR 1942 Madras 4741• It will not be exercise of distribution on the part of the court to revert the proper he insolvents while annulling their adjudication on the ground of default. The effect of such reverting would be to deprive the credit cooperative societies have proved their debts of the benefit of rights and cause them .