Section 133: Debtor’s fraudulent acts

133. Debtor’s fraudulent acts 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 one year— (a) where, in incurring any debt or liability, he has obtained credit under false pretences, or by means of any other fraud; (b) where, after the presentation of a bankruptcy petition or within 12 months before the presentation, he has with intent to defraud his creditors, or any of them, made or caused to be made any gift, delivery or transfer of or any charge on his property; (c) where he has, with intent to defraud his creditors, concealed or removed any part of his property since or within 2 months before the date of any unsatisfied judgment or order for payment of money obtained against him; (d) where, after the presentation of a bankruptcy petition against him or by himself, he quits Mauritius or makes preparation for quitting Mauritius if it is proved that he had intention to defraud his creditors and evade the bankruptcy law; (e) where, within the 3 years preceding his bankruptcy, he fails to keep the books required under the Income Tax Act or fails to make once in every year an inventory of his property unless he proves not only that he had no intent to defraud but also that in the circumstances in which he traded or carried on business the omission was honest and excusable.