Section 103(b) in Presidency-Towns Insolvency Act, 1909
(b)fraudulently with intent to diminish the sum to be divided amongst his creditors or of giving an undue preference to any of the said 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 what kind soever,
