Section 146(b) in The Maharashtra Co-Operative Societies Act, 1960
(b)any employer and every director, manager, secretary or other officer or agent acting on behalf of such [employer who without any sufficient cause fails to pay a co-operative society amount deducted by him from its employee within a period of fourteen days from the date on which such deduction is made, and also any person who,] [These words were substituted for the words 'employer who' by Maharashtra Act No. 16 of 2013 dated 13-8-2013, Section 72(a), (w.e.f. 14-2-2013).], without sufficient cause, fails to comply with sub-section (2) of section 49; or