374. Fraud &c. in anticipation of winding up

concealed any part of the company’s property to the value of ten thousand rupees or more or concealed any debt due to or from the company;

fraudulently removed any part of the company’s property to the value of ten thousand rupees or more;

concealed, destroyed, mutilated or falsified any book or document affecting or relating to the company’s property or affairs;

made any false entry in any book or document affecting or relating to the company’s property or affairs;

fraudulently parted with, altered or made any omission in any document affecting or relating to the company’s property or affairs;

pawned, pledged or disposed of any property of the company which has been obtained on credit and has not been paid for, unless the pawning, pledging or disposal was in the ordinary course of the company’s business;

made or caused to be made any gift or transfer of or charge on, or has caused or connived at the levying of any execution against the company’s property, with the intent of defrauding the company’s creditors; or

concealed or removed any part of the company’s property since or within two months before the date of any unsatisfied judgment or order for the payment of money obtained against the company, with the intent of defrauding the company’s creditors.

for a person charged under paragraph (a) or (f) of subsection (1), to prove that he had no intent to defraud;

for a person charged under paragraph (c) or (d) of subsection (1), to prove that he had no intent to conceal the state of affairs of the company or to defeat the law.