Section 147(1)(s) in The Gujarat Co-Operative Societies Act, 1961
(s)an officer or member of a society destroys, mutilates, tampers with or otherwise alters, falsifies or secretes or is privy to the destruction, mutilation, alteration, falsification or secreting of any books, papers or securities or makes, or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the society.