- [(1) Any officer or custodian who wilfully fails to handover custody of books, accounts, documents, records, cash, security or other property belonging to a registered society of which he is an officer or custodian, to an authorised person shall be punishable with imprisonment for a term which may extend to one year or with fine which may extend to ten thousand rupees or with both.] [Substituted by Tamil Nadu Act No. 4 of 2013, dated 23.2.2013, w.e.f. 31.1.2013.]

(2)

Whoever not entitled to be in possession of any of the records and properties of the society (whether or not member of the board which has been reconstituted or superseded or a member, officer, an employee, or a paid servant of any society which has been ordered to be wound-up) referred to in sub-section (1) of section 165 prevents there-constituted board, [administrator] [Substituted for 'Special Officer' by Tamil Nadu Act No. 4 of 2013, dated 23.2.2013, w.e.f. 31.1.2013.] or Liquidator, as the case may be, from obtaining the possession of the said records and properties of the society shall be punishable with imprisonment for a term which may extend to one year or with fine which may extend to [ten thousand rupees] [Substituted for 'two thousand rupees' by Tamil Nadu Act No. 4 of 2013, dated 23.2.2013, w.e.f. 31.1.2013.] or with both and shall also be liable to fine which may extend to [five hundred rupees] [Substituted for 'one hundred rupees' by Tamil Nadu Act No. 4 of 2013, dated 23.2.2013, w.e.f. 31.1.2013.] for every day of such prevention until seizure of such records and properties of the society under sub-section (4) of section 165.