.If a debtor, whether before or after the making of an order of adjudication,

(a) wilfully fails to perform the duties imposed on him by section 22 or to deliver up possession of any part of his property which is divisible among his creditors under this Act, and which is for the time being in his possession or under his control to the Court or to any person authorized by the Court to take possession of it, or

(b) fraudulently with intent to conceal the state of his affairs or to defeat the objects of this Act,

(c) fraudulently with intent to diminish the sum to be divided among his creditors or to give an undue preference to any of his creditors,