Section 103(3) in Kerala Cooperative Societies Act, 1969
(3)No officer of a society and no officer in whose office the books a society are deposited after liquidation shall, in any legal proceedings to of which the society or the liquidator is not a party, be compelled to produce any of the society's books or documents, the contents of which can be proved under this section or to appear as a witness to prove the matters ,transactions and accounts therein recorded except under order of the court, the Tribunal or the arbitrator made for special cause
