27 person is liable or, if the liability of such person is unlimited, to the extent of fifty per centum of the amount of the reconstruction expenses: Provided that if the amount due from all culpable persons for reconstruction expenses exceeds the actual amount of reconstruction expenses, the amount due from each culpable person shall be prorated accordingly. 35 Cancellation of reconstruction order (1) If at any time the administrator notifies the Minister in writing that the purpose of the reconstruction order has been fulfilled or that for any reason it is undesirable that the order should remain in force, the Minister may, by notice published in the Gazette, cancel the order and thereupon the administrator shall be divested of his or her functions. (2) In cancelling any reconstruction order the Minister may (insofar as these matters have not been provided for under a scheme of reconstruction relating to the company) give such directions as may be necessary for the resumption of the management and control of the company by the officers thereof, including directions for the convening of a general meeting of members for the purpose of electing directors of the company. (3) Upon the cancellation of a reconstruction order any action or proceeding commenced against the company concerned at the time when the reconstruction order was issued, or right of action held against the company at that time, shall be revived or may be recommenced, as may be appropriate. 36 Offences consequent upon a reconstruction (1) Where a company is under reconstruction, every person shall be guilty of an offence and liable to imprisonment for a period not exceeding three years who, at any time within the six months immediately preceding the commencement of the reconstruction of the company, and while being an officer of the company, does any of the following acts, unless he or she satisfies the court, in each case, that he or she had no intention to defraud, namely, every person who— (a) conceals, destroys, mutilates or falsifies, or is privy to the concealment, destruction, mutilation or falsification, of any book or document relating to the property or affairs of the company or makes or is privy to the making of any false entry in any such book or document; or (b) conceals any part of the property of the company to the value of ten thousand dollars or upwards which ought by law to be divided amongst the creditors of the company; or (c) causes or permits any property of the company, which it has obtained on credit and has not paid for, to be pledged, mortgaged or disposed of otherwise than in the ordinary course of the company’s business. (2) Every person shall be guilty of an offence and liable to imprisonment for a period not exceeding three years who, while being an officer of a company and with intent to defraud the creditors of the company in the event of its being subjected to a reconstruction order— (a) does any act specified in subsection (1); or (b) removes or disposes of any part of the property of the company to the value of ten thousand dollars or upwards; or