{ "schema_version": "qanun-law-text/1", "id": "punjab-code-043fe7a053326364", "title": "PUNJAB UNDESIRABLE COOPERATIVE SOCIETIES (DISSOLUTION) ACT, 1993", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/V2JVZ1RlVGM-", "version": null, "source_snapshot": "2026-08-06T17:01:15Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "50caff650ff0df4d52a3cf47c77887e556e5cb15448c1a7ae5bc8bed310c16a5", "source_sha256": "50caff650ff0df4d52a3cf47c77887e556e5cb15448c1a7ae5bc8bed310c16a5", "text_version_id": "law:punjab-code-043fe7a053326364:sha256:50caff650ff0df4d52a3cf47c77887e556e5cb15448c1a7ae5bc8bed310c16a5", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB UNDESIRABLE COOPERATIVE SOCIETIES \r\n(DISSOLUTION) ACT, 1993 \r\n(I of 1993) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Act to override other laws, etc \r\n4. Registration of certain Cooperative Societies prohibited \r\n5. Cooperatives Boards \r\n6. Meetings of the Board \r\n7. Powers of a Cooperatives Board \r\n8. Chairman, etc., deemed to be public servants \r\n9. Indemnity \r\n10. Validity of acts and proceedings \r\n11. Application to the Cooperatives Judge \r\n12. Existing Undesirable Cooperative Societies to cease to function \r\n13. Winding up of an Undesirable Cooperative Society \r\n14. Claims against an Undesirable Cooperative Society \r\n15. Dissolution of an Undesirable Cooperative Society \r\n15-A. Disposal of surplus assets \r\n16. Abatement of all suits, proceedings, etc \r\n17. Exclusive jurisdiction of Cooperatives Judge \r\n18. Confiscation of assets, etc \r\n19. Action of Federal Government not to be affected, etc \r\n20. Cognizance of offences, etc \r\n21. Penalties \r\n22. Appeal \r\n23. Power to make rules \r\n24. Power to make regulations \r\n25. Power to remove difficulties \r\n26. Power to amend the schedule \r\n27. Savings \r\n28. Repeal \r\nSCHEDULE\r\n \r\nTEXT \r\n1\r\nTHE PUNJAB UNDESIRABLE COOPERATIVE SOCIETIES \r\n(DISSOLUTION) ACT, 1993 \r\n(I of 1993) \r\n[27th February, 1993] \r\nAn \r\nAct \r\nto prohibit the carrying on of business as financial institutions by Cooperative \r\nSocieties and to provide for matters ancillary thereto. \r\nPreamble.– Whereas it is expedient to prohibit the carrying on of business as \r\nfinancial institutions by Cooperative Societies and to provide for matters ancillary \r\nthereto; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement. – (1) This Act may be called the \r\nPunjab Undesirable Cooperative Societies (Dissolution) Act, 1993. \r\n (2) It shall extend to the whole of the Punjab. \r\n (3) It shall come into force at once. \r\n2. Definitions.– (1) In this Act, unless there is anything repugnant in the subject \r\nor context– \r\n(a) “Commission” means the Commission appointed by the Federal \r\nGovernment under section 3 of the Pakistan Commissio ns of Inquiries \r\nAct, 1956 by Notification No.F-2(1)/91-Pub. dated 6th November, 1991; \r\n(b) “Cooperatives Board” means a Board constituted under section 5; \r\n2\r\n[(c) “Cooperatives Judge” means a Judge of the Lahore High Court, \r\nLahore, nominated as Cooperatives J udge by the Chief Justice of the \r\nsaid Court \r\n3\r\n[;] ] \r\n(d) “Government” means the Government of the Punjab; \r\n(e) “Liquidator” means a “Cooperatives Board”; \r\n(f) “Prescribed” means prescribed by Rules; \r\n(g) “Registrar” means the Registrar of Cooperative Societies , appointed \r\nunder the Cooperative Societies Act, 1925; \r\n(h) “Schedule” means the schedule to this Act; and \r\n \r\n1This Act was passed by the Punjab Assembly on 15th February, 1993; assented to by the Governor of the Punjab on 23rd \r\nFebruary, 1993; and, was published in the Punjab Gazette (Extraordinary), dated 27th February, 1993, Pages 1042 -A to 1042-\r\nJ. \r\n2Substituted by the Punjab Undesirable Cooperative Societies (Dissolution) (Amendment) Act, 1997 (XIII of 1997), w.e.f.9.12.1997, s.2; \r\nand published in the Punjab Gazette (Extraordinary), page 2063. \r\n3Misprinted in the Gazette as “full-stop”. \r\n(i) “Undesirable Cooperative Society” means a Cooperative Society \r\nregistered under the Cooperative Societies Act, 1925 by whatever \r\nname called– \r\n(i) to which section 4 applies; or \r\n(ii) which is specified in the schedule. \r\n (2) Words and expressions used but not defined shall have the same \r\nmeanings as have been assigned to them in the Cooperative Societies Act, 1925. \r\n3. Act to override other laws, etc. – The provisions of this Act shall have effect \r\nnotwithstanding anything contained in any other law for the time being in force, or in \r\nany judgement or decision of any court or in any agreement, contract or instrument. \r\n4. Registration of certain Cooperative Soci eties prohibited. – (1) No \r\nCooperative Society formed with the object of accepting deposits from its members \r\nor the public for the purposes of lending, investment or allowing withdrawals in any \r\nmanner shall after the commencement of this Act , be registered under the \r\nCooperative Societies Act, 1925. \r\n (2) Any registration made in contravention of sub-section (1) shall be void. \r\n5. Cooperatives Boards. – (1) The Government may establish as many \r\nCooperatives Boards as it may deem necessary and assign names to them. \r\n (2) A Cooperatives Board shall be a body corporate, having perpetual \r\nsuccession and common seal, with powers, subject to the provisions of this Act, to enter \r\ninto contracts and to acquire, hold and dispose of property, both movable and \r\nimmovable, and shall, by the said name, sue and be sued. \r\n (3) A Cooperatives Board shall consist of a Chairman and at least two \r\nmembers. \r\n (4) The Chairman and other members whose qualifications and terms and \r\nconditions of service shall be such as may be prescribed, shall b e appointed by the \r\nGovernment. \r\n6. Meetings of the Board. – The meetings of the Board shall be held in \r\naccordance with such procedure as may be prescribed: \r\n Provided that until the rules are framed, such meetings shall be convened and \r\nregulated by the Chairman. \r\n7. Powers of a Cooperatives Board. – A Cooperatives Board when appointed \r\nas a Liquidator under this Act shall have all the powers exercisable by a Liquidator \r\nunder the Cooperative Societies Act, 1925 and in addition to that shall have the \r\npower to– \r\n(a) verify the claims already filed with the Commission; entertain and \r\ndispose of objections against the acceptance or rejection thereof and \r\nalso entertain claims, in case, reasonable cause is shown for not filing \r\nthe same earlier; \r\n(b) unearth and proceed agai nst any concealed or hidden property of an \r\nUndesirable Cooperative Society, whether in the name of any Director, \r\nOfficer, agent or any of the members of their families or in the name of \r\nany other person, body, company or firm acquired or purchased by \r\nusing or diverting the funds of such a society; \r\n(c) determine the assets and liabilities of an Undesirable Cooperative \r\nSociety and those of its Promoters, Directors, Officers and agents and \r\nof the past members of its committees of management; \r\n(d) fix and pay to any person on whose information to a Cooperatives \r\nBoard any hidden assets of an Undesirable Cooperative Society are \r\nretrieved, a compensation not exceeding fifteen per cent of the value of \r\nsuch assets; \r\n(e) cancel all agreements entered into by an Undesira ble Cooperative \r\nSociety or its previous managements or Directors, Officers or agents , \r\nwhich in the opinion of the Cooperatives Board, are mala fide and against \r\nthe interest of such a society or the members thereof; \r\n(f) decide and settle objections and clai ms of third parties relating to \r\nassets and properties of an Undesirable Cooperative Society; provided \r\nthat the plea of limitation shall not be a defence against the recovery of \r\nany assets and properties of an Undesirable Cooperative Society; \r\n(g) recall and recover loans advanced by an Undesirable Cooperative \r\nSociety; for which purpose, the provisions of all existing laws including \r\nthe Cooperative Societies and Cooperative Banks (Repayment of \r\nLoans) Ordinance, 1966 with necessary adaptations shall apply to t he \r\nCooperatives Boards, but nothing contained in this clause shall be a \r\nbar for a Cooperatives Board to make reference in respect of any loan, \r\nin terms of section 4 of the said Ordinance to the Assistant Registrar or \r\nRegistrar, as the case may be, who shal l thereafter proceed against \r\nthe borrowers under the provisions of the said Ordinance; \r\n(h) determine the validity of adjustment of deposits, loans, deposit \r\ncertificates, securities and other such instruments; \r\n(i) call for any information, document, record or evidence from any \r\nperson, authority, agency or department; \r\n(j) initiate inquiries through police and other agencies for unearthing \r\nhidden or concealed properties and assets of an undesirable \r\nCooperative Society and its Directors, Officers, agents, bena midars \r\nand the members of their families; \r\n4\r\n[(k) initiate criminal prosecution of Directors, Officers and Agents of an \r\nUndesirable Cooperative Society and other persons connected with the \r\nproperties and affairs of such a society \r\n5\r\n[;] ] \r\n(l) avail itself of f inancial assistance from Bait -ul-Maal and other agencies \r\nfor payment to depositors who are deserving destitutes, widows, \r\norphans or infirm persons; \r\n \r\n4Substituted by the Punjab Undesirable Cooperative Societies (Dissolution) (Amendment) Act, 1994 (XI of 1994), w.e.f.5.12.1994, \r\ns.2; and published in the Punjab Gazette (Extraordinary), pages 263-264. \r\n5Misprinted in the Gazette as “full-stop”. \r\n(m) develop the properties of an Undesirable Cooperative Society and for \r\nthat purpose to formulate and execu te development schemes with or \r\nwithout the collaboration of the official development agencies and \r\ndispose of assets and properties; \r\n(n) assess the market value of properties and assets of an Undesirable \r\nCooperative Society for their disposal; \r\n(o) take loan s, financial assistance and do all acts, deeds and things \r\nnecessary for the implementation of the requirements of this Act and \r\ndirections, orders and decisions of the Cooperatives Judge; \r\n(p) satisfy wholly or partly the verified claims with the approval of the \r\nCooperatives Judge at any time pending winding up proceedings and \r\nfinal determination of assets and liabilities of an undesirable \r\nCooperative Society; \r\n(q) incur all reasonable expenses for the management of a society to be \r\ndealt with by it and for other purposes under this Act; \r\n(r) subject to the rules appoint such officers, advisers and other \r\nemployees as it considers necessary for the efficient performance of its \r\nfunctions, on such terms and conditions as it may deem fit; \r\n(s) delegate to the Chairman , or any member or committee or officer or \r\nadviser, any of its powers under this Act or the rules; \r\n(t) apply to the Cooperatives Judge for guidance, in relation to any \r\nparticular matter arising in winding up proceedings; \r\n6\r\n[(ta) direct the eviction of tenan ts from any of the properties vested in the \r\nBoard;] \r\n7\r\n[(tb) create a fund for social sector development in the Punjab with surplus \r\nassets if any;] \r\n(u) maintain accounts in such manner as may be prescribed; and \r\n(v) refer a case, for the recovery of a loan ad vanced by an Undesirable \r\nCooperative Society or for the execution of any decree, order or award \r\npassed in favour of such a Society, at any stage of its proceedings to \r\nthe Cooperatives Judge who may dispose it of or otherwise deal with it \r\nin accordance with such procedure as may be prescribed and until the \r\nprocedure is prescribed as may be determined by the Cooperatives \r\nJudge. \r\n8. Chairman, etc., deemed to be public servants. – The Chairman, every \r\nmember, adviser, officer and employee of the Cooperatives Board , shall be deemed \r\nto be a public servant within the meaning of section 21 of the Pakistan Penal Code. \r\n9. Indemnity.– No suit, prosecution or other legal proceedings shall lie against \r\nthe Registrar, Chairman, any member, officer, adviser or employee of the \r\n \r\n6Added by the Punjab Undesirable Cooperative Societies (Dissolution) (Amendment) Act, 1996 (II of 1996) , w.e.f.21.5.1996, \r\ns.2; and published in the Punjab Gazette (Extraordinary), pages 182-183. \r\n7Inserted by the Punjab Finance Act 2009 (III of 2009) , w.e.f.1.7.2009, s. 3; and published in the Punjab Gazette \r\n(Extraordinary), dated 29.6.2009, pages 3965-3966. \r\nCooperatives Board in respect of anything done in good faith and with due care and \r\nattention under this Act. \r\n10. Validity of acts and proceedings.– No act done or proceedings taken under \r\nthis Act shall be questioned on the ground of the existence of any va cancy or any \r\ndefect in the constitution of a Cooperatives Board. \r\n11. Application to the Cooperatives Judge. – A person, if aggrieved by an act \r\nor decision of the Cooperatives Board, may \r\n8\r\n[including the Chairman or his delegate \r\nmay within a period of sixty d ays from the date of the act or decision] apply to the \r\nCooperatives Judge, who may confirm, reverse, or modify the act or decision \r\ncomplained against, and make such order as he may think just in the circumstances \r\nof the case. \r\n12. Existing Undesirable Coope rative Societies to cease to function. – An \r\nUndesirable Cooperative Society specified in the schedule on the commencement of \r\nthis Act and in case of subsequent inclusion of an Undesirable Cooperative Society \r\nin the schedule, on the date of such inclusion, s hall cease to function and all its \r\nproperties, assets, securities, deposits and bank accounts shall vest in the Registrar \r\nand shall remain so vested till such time they stand vested in the Liquidator. \r\n13. Winding up of an Undesirable Cooperative Society. – (1) As soon as may \r\nbe, after the commencement of this Act, the Registrar shall make a petition to the \r\nCooperatives Judge for winding up of an Undesirable Cooperative Society who shall \r\nthereupon make an order for its winding up and appointment of a Cooperat ives \r\nBoard as Liquidator. \r\n (2) Nothing contained herein shall bar the jurisdiction of the Cooperatives \r\nJudge to pass an interim order appointing a Cooperatives Board as Liquidator, \r\nwithout prior notice to such a society. \r\n14. Claims against an Undesirable Cooperative Society.– Any person having \r\nany claim against an Undesirable Cooperative Society or any right over any property \r\nor assets of such society or against its Directors, officers or agents, whether on the \r\nbasis of any agreement, sale, transfer or othe rwise, may, within thirty days of the \r\nappointment of a Liquidator or within a reasonable time allowed by the Cooperatives \r\nJudge, submit his claim before the Liquidator. \r\n15. Dissolution of an Undesirable Cooperative Society.– When an Undesirable \r\nCooperative Society is wound up, it shall be deemed to have been dissolved and its \r\nregistration cancelled. \r\n9[15-A.Disposal of surplus assets .– (1) Notwithstanding anything contained in \r\nsection 52 of the Cooperatives Societies Act, 1925 (VII of 1925), after all the \r\nliabilities including the paid up share capital of a wound up society have been met, \r\n \r\n8Inserted by the Punjab Undesirable Cooperative Societies (Dis solution) (Amendment) Ordinance 1999 (LIII of 1999), s.2; and \r\npublished in the Punjab Gazette (Extraordinary), pages 1399-1400. Under Article 5A of the Provisional Constitution Order 1999 \r\n(I of 1999), as amended, read with Article 270AA of the Constitution of th e Islamic Republic of Pakistan, 1973, it shall not be \r\nsubject to any limitation as to duration prescribed in the Constitution. \r\n9Inserted by the Punjab Undesirable Cooperative Societies (Dissolution) (Amendment) Act 2020 (XVIII of 2020), published in \r\nthe Punjab Gazette (Extraordinary), dated: 11 August 2020, pp. 583-584, s. 2. \r\nthe surplus assets shall not be divided amongst its members but they shall, with the \r\napproval of the Government, be devoted to any of the following: \r\n(a) an object of public purpose or utility; or \r\n(b) a charitable purpose as defined in section 2 of the Charitable \r\nEndowments Act, 1890. \r\n(2) Subject to subsection (1), the surplus assets may be placed with the \r\nPunjab Provincial Cooperatives Bank Limited for the purposes mentioned in cla uses \r\n(a) or (b) of subsection (1).] \r\n16. Abatement of all suits, proceedings, etc. – (1) All suits or proceedings \r\npending before any Court or authority against an Undesirable Cooperative Society in \r\nrespect of its assets and liabilities shall stand abated on the appointment of the \r\nLiquidator: \r\n Provided that fresh proceedings against such a Society may be initiated \r\nbefore the Cooperatives Judge within sixty days of such abatement. \r\n (2) All decrees, judgements and orders passed by any Court, except the \r\nSupreme Court, against an Undesirable Cooperative Society or against properties and \r\nassets thereof on or after the first day of July , 1990 shall be unexecutable and of no \r\nlegal effect, unless such judgement, decree or order is confirmed by the Cooperatives \r\nJudge after hearing the concerned parties. \r\n (3) Any person who relies on such decrees, judgements or orders, may \r\nwithin sixty days of the appointment of the Liquidator, apply to the Cooperatives \r\nJudge for its confirmation. \r\n17. Exclusive jurisdiction of Cooperatives Judge.– Save as otherwise provided \r\nin this Act, no Court shall have jurisdiction in respect of any matter which a \r\nCooperatives Board and the Cooperatives Judge are empowered by or under this Act \r\nto determine and no injunction or process or order shall be granted by any Court or \r\nauthority in respect of any action taken or to be taken in exercise of any power \r\nconferred by or under this Act. \r\n18. Confiscation of assets, etc. – (1) Where any Director, officer, or agent of an \r\nUndesirable Cooperative Society or any other person, body, company or firm found to \r\nbe in possession of any property or assets on behalf of such Director, officer, agent \r\nor such society for the pecuniary resources of which such Director, officer, agent, \r\nperson, body, company or firm cannot s atisfactorily and reasonably account for or \r\nholds property disproportionate to his or its known sources of income, it shall be \r\npresumed, unless the contrary is proved, that such Director, officer or agent, person, \r\nbody, company or firm has acquired such pr operty and assets by misappropriating \r\nthe funds of such society. \r\n (2) The Cooperatives Judge may, after holding an inquiry, order \r\nconfiscation of all such properties and assets against which a presumption is raised \r\nunder sub-section (1) which shall then ve st in the Cooperatives Board as assets of \r\nsuch a Society for distribution among its depositors. \r\n19. Action of Federal Government not to be affected, etc. – (1) Nothing in this \r\nAct shall affect any action taken by the Federal Government against an Undesirable \r\nCooperative Society or any of its Directors, officers, agents or any other person in \r\npursuance of any law for the time being in force, or any other measure adopted for \r\nproviding relief to the depositors. \r\n (2) Action under this Act against an Undesirable Cooperative Society or \r\nagainst its Directors, officers, agents or any other person, shall be in addition to and \r\nnot in derogation of any action taken under any law for the time being in force. \r\n20. Cognizance of offences, etc. – (1) All offences under this A ct shall be \r\ncognizable and non-bailable. \r\n \r\n10\r\n[(2) No court shall take cognizance of any offence under this Act except on \r\na complaint made by the Cooperative Board.] \r\n21. Penalties.– Any person who– \r\n(a) contravenes or violates any of the provisions of this Act or the rules \r\nmade thereunder or directions or orders of the Cooperatives Judge or \r\nthe Cooperatives Board passed or given in pursuance of the provisions \r\nof this Act or the rules; or \r\n(b) fails to inform the Cooperatives Judge or the Cooperatives Board within \r\none month of the commencement of this Act, that he holds, possesses \r\nor keeps in his control any property or assets of any Undesirable \r\nCooperative Society shall be punishable with rigorous imprisonment \r\nwhich may extend to seven years, or with fine up to t wenty thousand \r\nrupees or with both. \r\n22. Appeal.– An appeal against the final order of the Cooperatives Judge shall lie \r\nbefore the Supreme Court within thirty days from the date of the order. \r\n23. Power to make rules. – The Government may, by notification in the official \r\nGazette, make rules for carrying out the purposes of this Act. \r\n24. Power to make Regulations.– Subject to the rules, the Cooperatives Board \r\nmay make Regulations for carrying out the purpose of this Act. \r\n25. Power to remove difficulties.– If any difficulty arises in giving effect to any of \r\nthe provisions of this Act, the Government may make such order, as may appear to it to \r\nbe necessary for the purpose of removing the difficulty. \r\n26. Power to amend the schedule. – The Government may, by Notification, \r\namend the schedule so as to add any entry thereto or modify or omit any entry \r\ntherein. \r\n27. Savings.– All orders made, proceedings taken and acts done by any \r\nauthority, or person which were made, taken or done or purported to have been \r\nmade, taken or done under the Punjab Undesirable Cooperative Societies \r\n(Dissolution) Ordinance, 1992 (XX of 1992), the Punjab Undesirable Cooperative \r\nSocieties (Dissolution) Ordinance, 1992 (XXXI of 1992), the Punjab Undesirable \r\n \r\n10Substituted by the Punjab Undesirable Cooperative Societies (Dissolution) (Amendment) Act, 1994 (XI of 1994), w.e.f.5.12.1994, \r\ns.3; and published in the Punjab Gazette (Extraordinary), pages 263-264. \r\nCooperative Societies (Dissolution) Ordina nce, 1992 (XXXVII of 1992) and the \r\nPunjab Undesirable Cooperative Societies (Dissolution) Ordinance, 1993 (II of 1993) \r\nshall be deemed to have been made, taken or done under this Act. \r\n28. Repeal.– The Punjab Undesirable Cooperative Societies (Dissolution) \r\nOrdinance, 1993 (II of 1993) is hereby repealed. \r\nSCHEDULE \r\n[See section 2(I)] \r\n1. Adam Industrial Amusement Cooperative Society Ltd. \r\n2. Agro Commercial Investment Cooperative Ltd. \r\n3. Agricultural and Allied Services Cooperative Development Society Ltd. \r\n4. Agricultural Cooperative Development & Investment Ltd. \r\n5. Alliance Industrial and Commercial Cooperative Society Ltd. \r\n6. Allied Commercial Cooperative Corporation Ltd. \r\n7. Allied Industrial Cooperative Development Society Ltd. \r\n8. Al-Sadat Cooperative Thrift and Credit Society Ltd. \r\n9. Asia Cooperative Credit Corporation Ltd. \r\n10. Asian Development Cooperative Society Ltd. \r\n11. Barex Commercial Cooperative Society Ltd. \r\n12. Capital Cooperatives Ltd. \r\n13. Central Punjab Cooperative Credit Society Ltd. \r\n14. Citi Industrial Cooperative Development Society Ltd. \r\n15. The Commerce Urban Cooperative Credit Society Ltd. \r\n16. Commercial Cooperative Development Corporation Ltd. \r\n17. Commerce Development Cooperative Society Ltd. \r\n18. The Coop-5 Cooperative Investment Ltd. \r\n19. Crescent Cooperative Development Society Ltd. \r\n20. Crescent Industrial Development Cooperative Corporation Ltd. \r\n21. Eurasia Industrial Cooperative Ltd. \r\n22. Fair-deals Cooperative Society Ltd. \r\n23. Federal Cooperative Commercial Society Ltd. \r\n24. Federal Industrial Cooperative Society Ltd. \r\n25. Frugal Cooperative Development Society Ltd. \r\n26. Global Cooperative Society Ltd. \r\n27. The Gujjar Khan Cooperative Urban Finance Corporation Ltd. \r\n28. The Gujrat Khawajgan Cooperative Finance Corporation Ltd. \r\n29. Gulf Industrial Cooperative Society Ltd. \r\n30. Habib Industrial Cooperative Corporation Ltd. \r\n31. Habib Industrial Cooperative Credit Corporation Ltd. \r\n32. Habib National Cooperative Society Ltd. \r\n33. Image Cooperative Society Ltd. \r\n34. Imperial Cooperative Society Ltd. \r\n35. Indus Cooperative Society Ltd. \r\n36. International Industrial Cooperative Society Ltd. \r\n37. The Ittifaq Cooperative Commerce Corporation Ltd. \r\n38. Khyber Industrial Agricultural Cooperative Society Ltd. \r\n39. The Kissan Cooperative Commercial Corporation Ltd. \r\n40. Management Improvement Cooperative Corporation of Pakistan Ltd. \r\n41. Mercantile Cooperative Finance Corporation Ltd. \r\n42. The First Islamic Cooperative Credit Ltd. \r\n43. The Millat Cooperatives Ltd. \r\n44. The Milli Cooperative Multipurpose Society Ltd. \r\n45. Millat Industrial Cooperative Society Ltd. \r\n46. The Mughal Cooperative Finance Corporation Ltd. \r\n47. The Muslim Industrial Cooperative Corporation Ltd. \r\n48. Mutual Cooperative Society Ltd. \r\n49. National Agro and Credit Cooperative Society Ltd. \r\n50. National Cooperative Credit Corporation Ltd. \r\n51. National Cooperative Investment Ltd. \r\n52. National Development Cooperative Society Ltd. \r\n53. National Housing Agricultural and Industrial Cooperative Society Ltd. \r\n54. National Industrial Cooperative Credit Corporation Ltd. \r\n55. National Industrial Cooperative Finance Corporation Ltd. \r\n56. National Investment Cooperatives Ltd. \r\n57. Oman Cooperative Society Ltd. \r\n58. Orient Industrial Cooperative Society Ltd. \r\n59. The Pak Punjab Cooperative Credit Corporation Ltd. \r\n60. Pak Crescent Cooperative Society Ltd. \r\n61. Pakistan Development Cooperative Corporation Ltd. \r\n62. Pak Industries Cooperative Society Ltd. \r\n63. Pak Industrial Cooperative Development Society Ltd. \r\n64. The Pak Industrial Cooperative Ltd. \r\n65. Pakistan National Industrial Cooperative Credit Corporation Ltd. \r\n66. Pasban Cooperative Credit Corporation Ltd. \r\n67. Pasban Cooperative Finance Corporation Ltd. \r\n68. Popular Cooperative Urban Thrift & Credit Society Ltd. \r\n69. The Premier Alliance Cooperative Ltd. \r\n70. Premier Industrial Development Cooperative Corporation Ltd. \r\n71. Prime Industrial Cooperative Development Society Ltd. \r\n72. Progressive Cooperative Society Ltd. \r\n73. Progressive Industrial Development Cooperative Society Ltd. \r\n74. Public Industrial and Commercial Cooperative Society Ltd. \r\n75. Punjab Agriculture Cooperative Development Corporation Ltd. \r\n76. Punjab Cooperative Agricultural Corporation Ltd. \r\n77. Punjab Development Cooperative Corporation Ltd. \r\n78. The Punjab Industrial Development and Construction Cooperative \r\nCorporation Ltd. \r\n79. Punjab Industrial Cooperatives Ltd. \r\n80. The Quaid Cooperative Investment Ltd. \r\n81. Qudaratabad Multipurpose Cooperative Society Ltd. \r\n82. Services Cooperative Credit Corporation Ltd. \r\n83. Shifa Cooperative Investment Society Ltd. \r\n84. Standard Cooperative Industrial Development Corporation Ltd. \r\n85. Standard Cooperative Society Ltd. \r\n86. Standard Industrial Cooperative Society Ltd. \r\n87. State Cooperative Credit Corporation Ltd. \r\n88. The State Industrial Cooperative Credit Corporation Ltd. \r\n89. Sunshine Cooperative Society Ltd. \r\n90. Super Investment Cooperative Society Ltd. \r\n91. Traders Cooperative Corporation Ltd. \r\n92. Union Cooperative Investment Ltd. \r\n93. Union Industrial Cooperative Corporation Ltd. \r\n94. Union Industrial Cooperative Society Ltd. \r\n95. United Agricultural Cooperative Corporation Ltd. \r\n96. United Cooperative Credit Corporation Ltd. \r\n97. United Cooperative Development Society Ltd. \r\n98. United Development Cooperative Society Ltd. \r\n99. The Urban Cooperative Thrift and Credit Society Ltd. \r\n100. Wahid Multipurpose Cooperative Society Ltd. \r\n101. Wattan Commercial Cooperative Society Ltd. \r\n102. 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