Indian Penal Code,1860

Act No : 45

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Section : Fraudulent removal or concealment of property to prevent its seizureas forfeited or in execution.

206. Fraudulent removal or concealment of property to prevent itsseizure as forfeited or in execution.--Whoever fraudulently removes,conceals, transfers or delivers to any person any property or anyinterest therein, intending thereby to prevent that property orinterest therein from being taken as a forfeiture or in satisfactionof a fine, under a sentence which has been pronounced, or which heknows to be likely to be pronounced, by a Court of Justice or othercompetent authority, or from being taken in execution of a decree ororder which has been made, or which he knows to be likely to be madeby a Court of Justice in a civil suit, shall be punished withimprisonment of either description for a term which may extend to twoyears, or with fine, or with both.

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