Section 141(2) in The West Bengal Co-Operative Societies Act, 1983
(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 wound up shall, in any legal proceeding 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 to prove the matter, transactions or accounts therein recorded unless he is specifically so directed by order of the Court or the Registrar or an Arbitrator.
