105. PENALTY FOR CONCEALING NAME OF CREDITOR, ETC

If any officer of the company -

(a) knowingly conceals the name of any creditor entitled to object to the reduction ;

(b) knowingly misrepresents the nature or amount of the debt or claim of any creditor ; or

(c) abets or is privy to any such concealment or misrepresentation as aforesaid ; he shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.