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.Variation of shareholders' rights
