Section 91(2)(a) in Assam Co-Operative Societies Act, 2007
(a)If the person committing an offence under sub-section (1) is a cooperative society which is a body corporate, the cooperative society as well as every person in charge of and responsible to the cooperative society for the conduct of its business at the time of commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.