Section 91(1) in Assam Co-Operative Societies Act, 2007
(1)A person who makes or assists in making a report, return, notice or other documents required under this Act to be published or sent to the Registrar or to any other person that -(a)contains an untrue statement of a material; or(b)omits to state a material fact required in the report or makes a statement contained in the report misleading in the light of the circumstances in which it was made;shall be guilty of an offence and shall on summary conviction, be punishable -(a)in case of an individual, with imprisonment for a term which may extend to ninety days or with fine which may extend to rupees ten thousand or both;(b)in the case of juristic person other than an individual, with a fine which may extend to rupees ten thousand.
