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325.—(1) The bankrupt shall be guilty of an offence if—
(a)he does not deliver up possession to the official receiver or trustee, or as the official receiver or trustee may direct, of such part of the property comprised in his estate as is in his possession or under his control and possession of which he is required by law so to deliver up,
(b)he conceals any debt due to or from him or conceals any property the value of which is not less than the amount specified by order under Article 362(1)(b) and possession of which he is required to deliver up to the official receiver or trustee, or
(c)in the 12 months immediately preceding petition, or in the initial period, he did anything which would have been an offence under sub-paragraph (b) if the bankruptcy order had been made immediately before he did it.
(2) Article 323 applies to an offence under paragraph (1).
(3) The bankrupt shall be guilty of an offence if he removes, or in the initial period removed, any property the value of which was not less than the amount specified by order under Article 362(1)(b) and possession of which he has or would have been required to deliver up to the official receiver or the trustee.
(4) Article 323 applies to an offence under paragraph (3).
(5) The bankrupt shall be guilty of an offence if he without reasonable excuse fails, on being required to do so by the official receiver or the High Court—
(a)to account for the loss of any substantial part of his property incurred in the 12 months immediately preceding petition or in the initial period, or
(b)to give a satisfactory explanation of the manner in which such a loss was incurred.
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