Section 48 in The Orissa Self-Help Co-operatives Act, 2001
48. Offences.
(1)A person who makes or assists in making a report, return notice or other document required in this Act to be sent to the Registrar or to any other person which -(a)contains an untrue statement of a material fact; or(b)omits to state a material fact required in the report or necessary to make a statement; or(c)contains misleading facts in the light of the circumstances in which it was made;shall be guilty of an offence.(2)The offender, on conviction through summary trial shall, in case of an individual committing such offence, be liable to be punished with fine which may extend to five thousand rupees and in case of a person other than an individual committing such offence be punished with fine which may extend to ten thousand rupees.(3)Where the person guilty of an offence under Sub-section (1) is a body corporate and whether or not the body corporate has been prosecuted or convicted, any director or officer of the body corporate who knowingly aids or abets the offence shall be held guilty of an offence and liable for conviction through summary trial to be punished with fine which may extend to one thousand rupees.(4)No person shall be deemed to be guilty of an offence in pursuance of Sub-section (1) or (3) where the untrue statement or omission -(a)was unknown to him/her; and(b)in the exercise of reasonable diligence, could not have been known to him/her.(5)Every person who -(a)without reasonable cause, contravenes a provision of this Act for which no penalty is otherwise provided; or(b)fails to give any notice, send any return or document that is required for the purposes of this Act -shall be deemed to be guilty of an offence and liable, on conviction through summary trial, to be punished with fine which may extend to one thousand rupees.(6)Where a person is convicted of an offence in pursuance of this Act, the Court may, in addition to any punishment imposed, order the person to comply with the provisions of this Act or the provision of the articles or association for the contravention of which he/she has been convicted.(7)No prosecution for an offence under this Act shall commence after six calendar years from the date on which the subject-matter of the complaint is detected.(8)No civil remedy for an Act or omission under this Act is suspended or affected by reason that the act or omission is an offence under this Act.(9)No Court inferior to that of a Magistrate of the first class shall try any offence under this Act.(10)Any transactions or payment, contrary to the provisions of this Act or the articles of association, deficiency to the assets of the Co-operative, by breach of trust, wilful negligence, or otherwise, misappropriation, fraudulently or unauthorised retention of money or other property belonging to the Cooperative, caused by any present or past employees, member or the director of the Co-operative, shall be treated as an offence under this Act and in addition,to the punishment as deemed proper, under the general law of the land, the Court may pass order for recovery of such dues or property of the Co-operative.(11)Any member of the Co-operative or Secondary Co-operative shall be the person competent to institute prosecution for any offence under this Act.
