Section 147(2) in The Gujarat Co-Operative Societies Act, 1961
(2)Where an offence under this Act has been committed by a committed of a society, every person who at the time the offence was committed, was a member of such committee, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :Provided that nothing contained in this sub-section shall render any such person liable to any punishment as provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
