355 Concealment of books and papers; falsification

355  Concealment of books and papers; falsification

(1)     The bankrupt is guilty of an offence if he does not deliver up possession to the official receiver or the trustee, or as the official receiver or trustee may direct, of all books, papers and other records of which he has possession or control and which relate to his estate or his affairs.

Section 352 applies to this offence.

(2)     The bankrupt is guilty of an offence if—

(a)     he prevents, or in the initial period prevented, the production of any books, papers or records relating to his estate or affairs;

(b)

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