The appellant was found guilty of an offence under the Bankruptcy Enactment, in failing to disclose all his liabilities in his statement of affairs. There is no question that the omission was deliberate and not through inadvertence. The appellant was therefore properly convicted. It is however unusual to award rigorous imprisonment, unless the circumstances are exceptional. The sentence is accordingly varied, and simple imprisonment substituted.

It appears that the appellant is a dresser in a Government hospital. I see no reason myself why he should not be just as well qualified for his work after his imprisonment for a bankruptcy offence as he was before. I appreciate, however, that this is a matter for the head of his department.