Section 47(2) in The Tamil Nadu Co-Operative Societies Act, 1983
(2)No officer or Liquidator of a registered society and no officer in whose office the books of a registered society are deposited after liquidation shall, in any legal proceeding to which the society or the Liquidator is not a party, be compelled to produce any of the society's books the contents of which can be proved under sub-section (1), or to appear as a witness to prove the matters, transactions and accounts therein recorded, unless by order of the Court or the Arbitrator made for a special cause.
