Section 109(6) in Mizoram Cooperative Societies Act, 2006
(6)Any authority created or appointed under the Act such as Registrar including Additional, Joint, Deputy or Assistant Registrar, administrator, liquidator, auditor or any other officer or authority authorized by Registrar or government while discharging the official duties and functions assigned to them respectively, if proved beyond doubt that such authorities passed orders, issued directions or failed or refused to take decision either contrary to the provisions of law or without following the procedure prescribed under law or exercise inherent power under the direction or dictation of higher authority shall be deemed to have committed offences under this Act and accordingly be proceeded and punished as per the service rules governing such persons or authorities and shall be subjected to heavy financial penalty or imprisonment as determined in consultation with Registrar or government as the case may be.Chapter-XII Winding Up or Liquidation of Co-Operatives
