Section 117(p) in Arunachal Pradesh Co-operative Societies Act, 1978
(p)any officer or member of a society destroys, mutilates, tampers with, or otherwise 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, books of account or document belonging to the society; or