COMPANIES ACT, 1929 
735 
() shall be deemed to be a “bank’’ and ‘bankers’ within the 
meaning of the Bankers’ Books Evidence Act, 1879. 
(2) The fact of the said annual return and statement having 
been duly forwarded may be proved in any legal proceedings by the 
certificate of the registrar. 
Miscellaneous Offences. 
362. If any person in any return, report, certificate, balance sheet, 
or other document, required by or for the purposes of any of the 
provisions of this Act specified in the Eleventh Schedule hereto, 
wilfully makes a statement false in any material particular, knowing 
it to be false, he shall be guilty of a misdemeanor, and shall be liable 
on conviction in Scotland on indictment to imprisonment for a term 
not exceeding two years, with or without hard labour, and be liable 
on summary conviction in England or Scotland to imprisonment 
for a term not exceeding four months, with or without hard labour, 
and in either case to a fine in lieu of or in addition to such imprison- 
ment as aforesaid: 
Provided that- 
(a) the fine imposed on summary conviction shall not exceec 
one hundred pounds; 
nothing in this section shall affect the provisions of the 1&2Geo.s.c.6 
Perjury Act, 911 
363. If in Scotland any person, on examination on oath authorised 
under this Act or in any affidavit or deposition in or about the 
winding up of any company or otherwise in or about any matter 
arising under this Act, wilfully and corruptly gives false evidence. 
he shall be liable to the penalites for wilful perjury. 
Penalty for false 
statement. 
364. If any person or persons trade or carry on business under 
any name or title of which ““ Limited,” or any contraction or imitation 
of that word, is the last word, that person or those persons shall, 
unless duly incorporated with limited liability, be liable to a fine 
not exceeding five pounds for every day upon which that name or 
title has been used. 
Penalty for im- 
proper use of 
word “Limited. 
General Provisions as to Offences 
365.—(1) Where by any enactment in this Act it is provided that 
a company and every officer of the company who is in default shal 
be liable to a default fine, the company and every such officer shall, 
for every day during which the default, refusal or contravention 
continues, be liable to a fine not exceeding such amount as is specified 
in the said enactment, or, if the amount of the fine is not so specified. 
to a fine not exceeding five pounds. 
(2) For the purpose of any enactment in this Act which provides 
that an officer of a company who is in default shall be liable to a fine 
or penalty, the expression ‘‘officer who is in default’ means any 
director, manager, secretary or other officer of the company, who 
knowingly and wilfully authorises or permits the default, refusal or 
contravention mentioned in the enactment 
Provision with 
respect to de- 
fault fines and 
meaning of 
'* officer in 
default