Section 146(p) in The Manipur Co-operative Societies Act, 1976
(p)any officer or member of a society destroys, mutilates, tampers with, or otherwise alters, falsifies or secrets or is party 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
