Section 152(2) in West Bengal Co-operative Societies Act, 2006
(2)No Officer or liquidator of a Co-operative society or no other officer in whose custody the books and other records of a Co-operative society have been kept after the Co-operative society has been dissolved shall, in any legal proceedings to which the Co-operative society or the liquidator thereof is not a party, be compelled to produce any such books or other records, the contents of which can be proved under sub-section (1) or to appear as a witness can be proved under sub-section (1) or to appear as a witness to prove matters, transactions or accounts therein recorded unless he is specifically directed by the order of the court or the Registrar or an arbitrator.
