Section 135: Agent’s fraudulent acts

135. Agent’s fraudulent acts The agent of 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, with or without hard labour— (a) where, in incurring any debt or liability on behalf of his principal, 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 the creditors of his principal, or any of them, made or caused to be made any gift, delivery or transfer of or any charge on the property of his principal; (c) where he has, with intent to defraud the creditors of his principal, concealed or removed any par of the property of his principal since or within 2 months before the date of any unsatisfied judgment or order for payment of money obtained against his principal, or against himself on behalf of his principal; (d) where, after the presentation of a bankruptcy petition by or against his principal, he quits Mauritius or makes preparation for quitting Mauritius if it is proved that he had intention to defraud the creditors of his principal and to evade the bankruptcy law; (e) where, within the 3 years preceding the bankruptcy of his principal, he fails to keep the books required under the Income Tax Act or fails to make once in every year an inventory of the property of his principal, 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. [Issue 1] B4 – 52 Revised Laws of Mauritius