law: Companies Act, 1956
  Sec 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.