<s>[INST] In what situations can an officer or custodian be held responsible for not handing over custody of books, accounts, documents, records, cash, security and other property belonging to a co-operative society? [/INST] An officer or custodian can be held responsible for not handing over custody of books, accounts, documents, records, cash, security and other property belonging to a co-operative society when they wilfully fail to do so. </s>