Section 146(h) in The Maharashtra Co-Operative Societies Act, 1960
(h)[ any officer or custodian who wilfully fails to handover custody of books, accounts, documents, records, cash, security and any other property belonging to a co-operative society of which he is an officer or custodian, to an authorised person or, to a person appointed under sections 77A, 78, 78A, 103 or 110A, or any other person appointed under this Act; or [These clauses were substituted for sub-clause (h) by Maharashtra Act No. 16 of 2013 dated 13-8-2013, Section 72(e), (w.e.f. 14-2-2013).]
