If a debtor, whether before or after the making of an order of adjudication,— 27
(a) wilfully fails to perform the duties imposed on him by Section 22 or to deliver up possession of any part of his property which is divisible among his creditors under this Act, and which is for the time being in his possession or under his control to the Court or to any person authorised by the Court to take possession of it, or
(b) fraudulently with intent to conceal the state of his affairs or to defeat the objects of this Act,—
(i) has destroyed or otherwise wilfully prevented or purposely withheld the production of any document relating to such of his affairs as are subject to investigation under this Act, or
(ii) has kept or caused to be kept false books, or
(iii) has made false entries in or withheld entries from or wilfully altered or falsified any document relating to such of his affairs as are subject to investigation under this Act, or
(c) fraudulently with intent to diminish the sum to be divided among his creditors or to give an undue preference to any of his creditors,—
(i) has discharged or concealed any debt due to or from him, or
(ii) has made away with, charged, mortgaged or concealed any part of his property of any kind whatsoever, he shall be punishable on conviction with imprisonment which may extend to one year.