(1) Any person who—
(a) having in his possession, custody or control any property forming part of the undertaking of any of the societies wrongfully withholds such properties from the Government; or
(b) wrongfully obtains possession of any property forming part of the undertaking of any of the societies, which has vested in the Government under this Act; or
(c) willfully withholds or fails to furnish to the Government as required by sub-section (2) of section 5 any books, documents or other papers which may be in his possession, custody or control, shall be punishable with imprisonment for a term which may extend to two years, or with fine, or with both:
Provided that the court trying any offence under clause (a) or clause (b) or clause (c) may, at the time of convicting the accused person, order him to deliver up or refund, within a time to be fixed by the court any property or cash wrongfully withheld or obtained or any document willfully withheld or not furnished.
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(2) No court shall take cognizance of an offence punishable under this section except with the previous sanction of the Government or of an officer authorized by the Government in this behalf.