Section 74(e) in The Chhattisgarh Co-Operative Societies Act, 1960
(e)an officer or any member destroys, mutilates, alters, falsifies or secrets or is privy to the destruction, mutilation, alteration, falsification or secreting of any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register, book of account or document belonging to the society; or
