“ (1) It shall be an offence under this Act if-
(a) A Co-operative Society or an officer or member thereof wilfully furnishes a false return or false information, or does not furnish wilfully any information required from him by a person authorized in this behalf under the provisions of this Act;
(b) any person wilfully or without any reasonable excuse disobeys any summons, requisition or lawful written order issued under the provisions of this Act;
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(c) any employer who, without sufficient cause, fails to pay to a Co-operative Society amount deducted by him from its employee within a period of fourteen days from the date on which such deduction is made;
(d) any officer or custodian who wilfully fails to handover custody of books, accounts, documents, records, cash, security and other property belonging to a Co-operative Society of which he is an officer or custodian, to an authorized person; and,
(e) any person indulges in corrupt practices before, during or after the election of the office bearer or member of the Board of the Co-operative Society.”