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P.B.Sakthivel vs P.B.Subramaniam on 17 August, 2011
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Palani Kudumban And Ors. vs Dinakaran on 19 September, 1961
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Central Government Act
Section 206 in The Indian Penal Code
206. Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution.—Whoever 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 as a forfei­ture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court of Justice or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, shall be punished with imprisonment of either de­scription for a term which may extend to two years, or with fine, or with both.