TaxTMI 
TaxTMI 
Offences and penalties.
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....ive thousand rupees] and which may extend to 3[one lakh rupees]. (2) Any employer who, without sufficient cause, fails to pay to a multi‑State co‑operative society the amount deducted by him under section 60 within a period of fourteen days from the date on which such deduction is made shall, without prejudice to any action that may be taken against him under any other law for the time being in force, be punishable with fine which may extend to 4[ten thousand rupees]. (3) Any officer or custodian who wilfully fails to hand over custody of books, accounts, documents, records, cash, security and other property belonging to a multi‑State co‑operative society of which he is an officer or custodian, to a person entitled....
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....ds or abets the doing of any such acts; (h) offers any gift or promises to offer any gratification to any person 8[or receives such gift, promise or gratification] with the object, directly or indirectly, of including-- (i) a person to stand or not to stand as, or to withdraw or not to withdraw from, being a candidate at an election; or (ii) a member to vote or refrain from voting at an election, or as a reward to a person for having so stood or not stood or for having withdrawn or not having withdrawn his candidature; or (iii) a member for having voted or refrained from voting, shall be punishable with imprisonment for a term which may extend to six months or with fine or with both 9[and shall also be debarred from contesting ele....
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....e year or with fine which shall not be less than five thousand rupees but may extend to one lakh rupees or with both and the proceeds of such unlawful gains shall be recovered from them and deposited in such manner as may be prescribed.] **************** NOTES:- 1. Inserted vide THE MULTI-STATE CO-OPERATIVE SOCIETIES (AMENDMENT) ACT, 2023 dated 03-08-2023 2. Substituted vide THE MULTI-STATE CO-OPERATIVE SOCIETIES (AMENDMENT) ACT, 2023 dated 03-08-2023 before it was read as, "two thousand rupees" 3. Substituted vide THE MULTI-STATE CO-OPERATIVE SOCIETIES (AMENDMENT) ACT, 2023 dated 03-08-2023 before it was read as, "ten thousand rupees" 4. Substituted vide THE MULTI-STATE CO-OPERATIVE SOCIETIES (AMENDMENT) ACT, 2023....