COMPANIES ACT, 19z¢ 
603 
within twelve months next before the commencement of the 
winding up or at any time thereafter fraudulently parts with, 
alters, or makes any omission in, or is privy to the fraudulent 
parting with, altering, or making any omission in, any 
document affecting or relating to the property or affairs of 
the company; or 
after the commencement of the winding up or at any 
meeting of the creditors of the company within twelve 
months next before the commencement of the winding up 
attempts to account for any part of the property of the 
company by fictitious losses or expenses; or 
has within twelve months next before the commencement 
of the winding up or at any time thereafter, by any false 
representation or other fraud, obtained any property for or 
on behalf of the company on credit which the company does 
not subsequently pay for; or 
within twelve months next before the commencement of 
the winding up or at any time thereafter, under the false 
pretence that the company is carrying on its business, 
obtains on credit, for or on behalf of the company, any 
property which the company does not subsequently pay 
for; or 
within twelve months next before the commencement of the 
winding up or at any time thereafter pawns, pledges, or 
disposes of any property of the company which has been 
obtained on credit and has not been paid for, unless such 
pawning, pledging, or disposing is in the ordinary way of 
the business of the company; or 
is guilty of any false representation or other fraud for the 
purpose of obtaining the consent of the creditors of the 
company or any of them to an agreement with reference to 
the affairs of the company or to the winding up; 
he shall be guilty of a misdemeanour and shall, in the case of the 
offences mentioned respectively in paragraphs (m), (x) and (0) of 
this subsection, be liable on conviction on indictment to penal 
servitude for a term not exceeding five years, or on summary con- 
viction to imprisonment for a term not exceeding twelve months, 
and in the case of any other offence shall be liable on conviction on 
indictment to imprisonment for a term not exceeding two years, or 
on summary conviction to imprisonment for a term not exceeding 
twelve months: 
Provided that it shall be a good defence to a charge under any 
of paragraphs (a), (b), (¢), (4), (f), (n) and (0), if the accused proves 
that he had no intent to defraud, and to a charge under any of 
paragraphs (%), (z) and (j), if he proves that he had no intent to con- 
ceal the state of affairs of the company or to defeat the law. 
(%) 
0) 
(2) Where any person pawns, pledges or disposes of any 
property in circumstances which amount to a misdemeanour under 
paragraph (0) of subsection (1) of this section, every person who