Section 380: Offences involving fraud

380. Offences involving fraud (1) Any bankrupt who— (a) conceals or removes any part of his property— (i) within 2 months before any unsatisfied judgment or order for payment of money is obtained against him; or (ii) at any time after an unsatisfied judgment or order for payment of money is obtained against him; (b) with intent to defraud a creditor, makes, or causes to be made, any gift, disposition, or transfer of, or security interest in, his property; or (c) after an application for his adjudication has been filed, or within 2 years before the application is filed— (i) conceals any part of his property to the value of 5,000 rupees or such other amount as may be prescribed, or more; (ii) conceals any debt due to him or due from him; or (iii) fraudulently removes any part of his property to the value of 5,000 rupees or such amount as may be prescribed, or more, shall commit an offence. I14 – 205 [Issue 3] Insolvency Act (2) Any bankrupt who within 2 years before his adjudication makes or produces a written statement to a person who— (a) is at the time a creditor; or (b) becomes a creditor as a result of the statement being made or produced to that person, shall, where the statement is not a true and fair statement of his affairs, commit an offence. (3) Any bankrupt who, after an application for his adjudication has been filed, or within 2 years before the application is filed— (a) conceals, destroys, mutilates, or falsifies, or is a party to the concealment, destruction, mutilation, or falsification of any book or document affecting, or relating to his property or affairs; (b) makes, or is a party to the making of, any false entry in any book or document affecting, or relating to his property or affairs; (c) fraudulently parts with, alters, or makes any omission, or is a party to fraudulently parting with, altering, or making any omission in, any document affecting, or relating to his property or affairs; (d) prevents the production of any book, document, paper, or writing affecting, or relating to his property or affairs to any person to whom he has an obligation under this Act to produce it; or (e) attempts to account for any part of his property by fictitious losses or expenses, shall commit an offence. (4) Any bankrupt who within 12 months before an application for his adjudication has been filed or at any time after the application is filed— (a) obtains property on credit and has not paid for the property; (b) obtains property on credit— (i) by a false representation or other fraud; (ii) by a false statement of financial position or other false statement of his affairs; or (iii) under the false pretence of carrying on business and dealing in the ordinary course of trade; or (c) pawns, mortgages, pledges, or disposes of, otherwise than in the ordinary course of trade, any property that he has obtained and has not paid for, shall commit an offence. (5) Any bankrupt who makes a false representation or is guilty of any other fraud for the purposes of obtaining the consent of a creditor to any agreement with reference to his affairs or his bankruptcy shall commit an offence. [Issue 3] I14 – 206 Revised Laws of Mauritius (6) Any bankrupt who, after an application for his adjudication has been filed or within 12 months before the application is filed, departs from Mauritius and takes with him any part of his property to the value of 10,000 rupees or such other sum as may be prescribed, or more, that ought, by law, to be divided among hi oses of obtaining the consent of a creditor to any agreement with reference to his affairs or his bankruptcy shall commit an offence. [Issue 3] I14 – 206 Revised Laws of Mauritius (6) Any bankrupt who, after an application for his adjudication has been filed or within 12 months before the application is filed, departs from Mauritius and takes with him any part of his property to the value of 10,000 rupees or such other sum as may be prescribed, or more, that ought, by law, to be divided among his creditors, shall commit an offence. (7) It shall be a defence for— (a) a person charged with an offence under subsection (2), (3) (e) or (6) to prove that, at the material time, he had no intent to defraud; (b) a person charged with an offence under subsection (3) (a), (b) or (d) to prove that, at the material time, he had no intent to conceal his state of affairs. (8) Any person who commits an offence under section 379 or this section shall, on conviction, be liable to imprisonment for a term not exceeding 3 years and to a fine not exceeding 200,000 rupees.