CAP. 6]
Bankruptcy.
[s. 129 cont.] account for the same within a reasonable time after being called upon to do so by the trustee or cannot be found within a reasonable time.
Certain offences by persons other than the debtor.
(3) In any prosecution under paragraph (i) of subsection (1) the absence of any such book or document as is referred to in the said paragraph shall be prima facie evidence that such book or document was removed by the debtor contrary to the provisions of the said paragraph or that he was privy to its removal contrary to those provisions, and thereupon the onus shall be upon the debtor to prove that he did not so remove such book or document and that he was not privy to such removal.
(4) In any prosecution under paragraph (i) of subsection (1) the mutilation or falsification of any such book or document as is referred to in the said paragraph shall be prima facie evidence that such book or document was mutilated or falsified by the debtor in contravention of the provisions of the said paragraph or that he was privy to its mutilation or falsification contrary to those provisions, and thereupon the onus shall be upon the debtor to prove that he did not so mutilate or falsify the said book or document and that he was not privy to such mutilation or falsification.
(5) Any person guilty of a misdemeanor in the cases mentioned respectively in paragraphs (m), (n) and (o) of subsection (1) shall upon conviction on indictment be liable to imprisonment for five years or upon summary conviction to imprisonment for one year.
(6) For the purposes of this section, the term "trustee" includes the Official Receiver, whether acting as Official Receiver or as a trustee."
[131
130. (1) If any manager, accountant or book-keeper in the employment of the debtor does any act which if committed by the debtor would be a contravention of any of the provisions of paragraph (i) or paragraph (j) of subsection (1) of section 129, or is privy to any such act whether committed by the debtor or by any other person, such manager, accountant or book-keeper shall be deemed to be guilty of a misdemeanor.
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