Section 40(2) in The Manipur Co-operative Societies Act, 1976
(2)In the case of such societies, as the Government may, by general or special order direct, no officer of a society shall, in any legal proceedings to which the society is not a party, be compelled to produce and of the society's books, the contents of which can be proved under the foregoing sub-section, or to appear as a witness to prove the matters, transactions and accounts therein recorded, unless required to do so by order of the Court or a Judge made for special cause.
