Section 103 in The U.P. Co-operative Societies Act, 1965
103. Offences and penalties under the Act.
(1)It shall be an offence under this Act, if-(i)a committee of management of a co-operative society or a member or an officer thereof fails without reasonable cause to submit any return, report or information required under the provisions of this Act by the Registrar or by a person of a rank not below that specified by the State Government duly authorised by the Registrar in this behalf, or wilfully makes a false return or furnishes false information or fails to maintain proper account; or(ii)an officer, employee or a member of a co-operative society fraudulently destroys, mutilates, alters, falsified or abets the destruction, mutilation, alteration or falsification or any books, papers, or securities, or makes or abets the making of any false entry in any register, book of account or document belonging to the society; or(iii)the committee of management of a co-operative society, or an officer in possession of the books, records and property of the society refuses or fails without reasonable cause to hand over the custody of such books, records and property belonging to the society to a person lawfully entitled to receive the same under this Act, the rules or the bye-laws; or(iv)the committee of management of a co-operative society or an officer fails, without reasonable cause, to establish a Contributory Provident Fund for its employees as required by Section 63; or(v)any officer of a co-operative society fails to maintain such accounts and registers as may be prescribed; or(vi)an officer or a member of co-operative society who is in possession of information, books and records, fails, without reasonable cause, to furnish such information or produce books and papers or give assistance to the person appointed by the State Government under sub-section (1) of Section 64, or any person authorised by him to conduct audit, or to the Registrar or a person authorized or appointed by the Registrar under Sections 64, 65, 66, 73 or 123; or(vii)an employer, without sufficient cause, fails to pay to a co-operative society the amount deducted by him under sub-section (2) of Section 40 within a period of 14 days from the date on which such deduction is made; or(viii)an officer or member of a co-operative society or any person does any act or omission declared by the rules to be an offence.(2)(a)Whoever commits an offence under clause (i), (iv), (v) [* * *] [Brakets and figure (vi) omitted by U.P. Act No. 1976, vide Section 16(1). ], (vii) or (viii) of sub-section (1) shall on conviction be liable to be punished with fine which may extend to [Two thousand rupees] [Substituted by U.P. Act 4 of 1989, vide Section 6, (w.e.f. 13-3-1989), for the words 'Two hundred and fifty rupees.].[Provided that, any person who does an act in relation to elections which has been made an offence under the rules, shall be punishable with imprisonment for such term not exceeding two years, or with fine not exceeding rupees five thousand as may be provided in the rules, or with both.] [Inserted by U.P. Act No. 17 of 1994.](b)[ Whoever commits an offence under clause (ii), clause (iii) or clause (vi) of sub-section (1) shall on conviction be liable to be punished with imprisonment of either description which may extend to two years and shall also be liable to fine which may extend to three thousand rupees; [Substituted by U.P. Act No. 12 of 1976.](c)every offence referred to in clause (b) shall be cognizable and bailable.]
