Section 115(5)(a) in The Orissa Co-operative Societies Act, 1962
(a)An Officer or member who destroys, mutilates, alters, falsifies or abets the destruction, mutilation, alteration, falsification or any book, paper or security or makes or abets the making of any false or fraudulent entry in any register, book of account or document belonging to a Society and such action is not done in good faith; or