Section 48(3) in The Orissa Self-Help Co-operatives Act, 2001
(3)Where the person guilty of an offence under Sub-section (1) is a body corporate and whether or not the body corporate has been prosecuted or convicted, any director or officer of the body corporate who knowingly aids or abets the offence shall be held guilty of an offence and liable for conviction through summary trial to be punished with fine which may extend to one thousand rupees.
