Section 48(1) in The Orissa Self-Help Co-operatives Act, 2001
(1)A person who makes or assists in making a report, return notice or other document required in this Act to be sent to the Registrar or to any other person which -(a)contains an untrue statement of a material fact; or(b)omits to state a material fact required in the report or necessary to make a statement; or(c)contains misleading facts in the light of the circumstances in which it was made;shall be guilty of an offence.
