Offences by 
officers of 
companies in 
liquidation. 
HQ2 
SECRETARIAL PRACTICE 
Offences antecedent to ov in course of Winding Up. 
271.—(x) If any person, being a past or present director, manager 
or other officer of a company which at the time of the commission 
of the alleged offence is being wound up, whether by or under the 
supervision of the court or voluntarily, or is subsequently ordered to 
be wound up by the court or subsequently passes a resolution for 
voluntary winding up— 
(a) does not to the best of his knowledge and belief fully and 
truly discover to the liquidator all the property, real and 
personal, of the company, and how and to whom and for 
what consideration and when the company disposed of any 
part thereof, except such part as has been disposed of in the 
ordinary way of the business of the company; or 
does not deliver up to the liquidator, or as he directs, all 
such part of the real and personal property of the company 
as is in his custody or under his control, and which he 
is required by law to deliver up; or 
does not deliver up to the liquidator, or as he directs, all 
books and papers in his custody or under his control belong- 
ing to the company and which he is required bv law to 
deliver up; or 
within twelve months next before the commencement of the 
winding up or at any time thereafter conceals any part of 
the property of the company to the value of ten pounds or 
upwards, or conceals anv debt due to or from the company; 
or 
within twelve months next before the commencement of 
the winding up or at any time thereafter fraudulently 
removes any part of the property of the company to the 
value of ten pounds or upwards; or 
makes any material omission in any statement relating to 
the affairs of the company; or 
knowing or believing that a false debt has been proved 
by any person under the winding up, fails for the period of 
a month to inform the liquidator thereof: or 
after the commencement of the winding up prevents the 
production of any book or paper affecting or relating to the 
property or affairs of the company; or 
within twelve months next before the commencement of 
the winding up or at any time thereafter, conceals, destroys, 
mutilates, or falsifies, or is privy to the concealment, destruc- 
tion, mutilation, or falsification of, any book or paper 
affecting or relating to the propertv or affairs of the com- 
pany; or. 
within twelve months next before the commencement of the 
winding up or at any time thereafter makes or is privy to 
the making of any false entry in any book or paper affecting 
or relating to the property or affairs of the company: or