misled investors in a manner of concealing or disguise or making up non-existing facts in material transactions or operation. (d) having withdrawn an application for an offer for sale of newly issued

company or its subsidiary which may be misleading or in concealment of the any material fact which should have been expressly disclosed which may affect the decision of shareholder, investor or related

.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of