Section 68(3) in Jammu and Kashmir Co-operative Societies Rules, 2001
(3)No officer of a Co-operative Society or in whose office the books of a Co-operative Society are deposited after liquidation shall, in any proceedings to which the society or the liquidator is not a party, be compelled to produce any of the Society's books or documents the contents of which can be proved under this rule or to appear as a witness to prove the matters, transactions and accounts therein recorded, except under order of the Government, Court, Tribunal or the Arbitrator made for the special cause.
