Section 132: Punishment of fraudulent debtors

132. Punishment of fraudulent debtors Any debtor by or against whom a bankruptcy petition has been presented shall, in each of the following cases, commit an offence and shall, on conviction, be liable to imprisonment for a term not exceeding 3 years— (a) where he does not, to the best of his knowledge and belief, fully and truly discover to the Official Receiver or the trustee all his movable and immovable property, and how, and to whom, and for what consideration and when he disposed of any part of the property except such part as has been disposed of in the ordinary way of his trade or laid out in the ordinary expenses of his family, unless he proves that he had no intent to defraud; (b) where he does not deliver up to the Official Receiver or trustee, or as he directs, all such part of his movable property as is in his custody or under his control, and which he is required by law to deliver up, unless he proves that he had no intent to defraud; (c) where he does not deliver up to the Official Receiver or trustee, or as he directs, all books, documents, papers, and writings in his custody or under his control relating to his property or affairs, unless he proves that he had no intent to defraud; (d) where after the presentation of a bankruptcy petition against him or by himself or within 12 months before such presentation, he conceals any part of his property to the value of 50 rupees or upwards, or conceals any debt, due to or from him, unless he proves that he had no intent to defraud; (e) where after the presentation of a bankruptcy petition against him or by himself or within 12 months before the presentation, he fraudulently removes any part of his property of the value of 50 rupees or upwards; (f) where he makes any material omission in any statement relating to his affairs, unless he proves that he had no intent to defraud; B4 – 47 [Issue 1] Bankruptcy Act (g) where, knowing or believing that a false debt has been proved by any person under the bankruptcy, he fails for the period of a month to inform the Official Receiver or trustee of the debt; (h) where, after the presentation of a bankruptcy petition against him or by himself, he prevents the production of any book, document, paper or writing affecting or relating to his property or affairs, unless he proves that he had no intent to conceal the state of his affairs or to defeat the law; (i) where, after the presentation of a bankruptcy petition against him or by himself or within 12 months before the presentation, he conceals, destroys, mutilates or falsifies, or is privy to the concealment, destruction, mutilation or falsification of any book or document affecting or relating to his property or affairs, unless he proves that he had no intent to conceal the state of his affairs or to defeat the law; (j) where, after the presentation of a bankruptcy petition against him or by himself or within 12 months before the presentation, he makes or is privy to the making of any false entry in any book or document affecting or relating to his property or affairs, unless he proves that he had no intent to conceal the state of his affairs or to defeat the law; (k) where, after the presentation of a bankruptcy petition against him or by himself or within 12 months before the presentation, he fraudulently parts with, alters or makes any omission, or is privy to the fraudulent parting with, altering, or making any omission in any book or document affecting or relating to his property or af any book or document affecting or relating to his property or affairs, unless he proves that he had no intent to conceal the state of his affairs or to defeat the law; (k) where, after the presentation of a bankruptcy petition against him or by himself or within 12 months before the presentation, he fraudulently parts with, alters or makes any omission, or is privy to the fraudulent parting with, altering, or making any omission in any book or document affecting or relating to his property or affairs; (l) where, after the presentation of a bankruptcy petition against him or by himself or at any meeting of his creditors within 12 months before such presentation, he attempts to account for any part of his property by fictitious losses or by fictitious payments or expenses; (m) where, within 12 months before the presentation of a bankruptcy petition against him or by himself, he has, by any false representation or other fraud, obtained any property on credit and has not paid for the property; (n) where, within 12 months before the presentation of a bankruptcy petition against him or by himself, he obtains under the false pretence of carrying on business and dealing in the ordinary way of his trade, any property on credit and has not paid for the property unless he proves that he had no intent to defraud; (o) where, within 12 months before the presentation of a bankruptcy petition against him or by himself, he pawns, pledges, or disposes of, otherwise than in the ordinary way of his trade, an property which he has obtained on credit and has not paid for, unless he proves that he had no intent to defraud; [Issue 1] B4 – 48 Revised Laws of Mauritius (p) where he is guilty of any false representation or other fraud for the purpose of obtaining the consent of his creditors or any of them to any agreement with reference to his affairs or his bankruptcy; (q) where, after the presentation of a bankruptcy petition against him or by himself or within 4 months before the presentation, he quits Mauritius and takes with him, or makes preparation for quitting Mauritius and for taking with him, any part of his property to the amount of 200 rupees or upwards, which ought by law to be divided among his creditors, unless he proves that he had no intent to defraud; (r) where, within one month before the presentation of a bankruptcy petition against him or by himself, he has sold away or disposed of goods being part of his assets under the market price, and has thereby reduced or has attempted to reduce his assets, unless he proves that he had no intent to defraud.