Section 140
Trial of offences
(1)
Criminal proceedings in respect of any offence contrary to the provisions of section 129(1), 130(1), 13 1, 132, 133(1), 134(1), 135, 136(1) or 137 shall not be instituted after one year from the first discovery thereof either by the Official Receiver or by the trustee in the bankruptcy or in the case of proceedings instituted by a creditor, by the creditor, nor in any case shall they be instituted after 3 years from the commission of the offence.
(2)
In an indictment for an offence under this Act, it shall be sufficient to set forth the substance of the offence charged in the words of this Act specifying the offence, or as near thereto as circumstances admit, without alleging or setting forth any debt, act of bankruptcy, trading, adjudication, or any proceedings in, or order, warrant or document of, the
Court acting under this Act.