Removal, concealment, transfer or delivery of property to thwart tax recovery
232. (1) If a person fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, intending thereby to prevent that property or interest therein from being taken in execution of a certificate under the provisions of the Fifth Schedule, he shall be punishable with rigorous imprisonment for a term which shall not be less than six months, but which may extend to two years, and with fine.
(2) The fine referred to in sub-section (1), shall not be less than fifty thousand rupees or more than five lakh rupees.
