Section 37(b) in The M.P. Adjustment and Liquidation of Industrial Workers' Debt Act, 1936
(b)fraudulently with intent to conceal the state of his affairs or to defeat the object of his 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 account 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
