Fraudulent removal or concealment of property to prevent its seizure as a forfeiture or in execution of a decree
206. 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 an 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 for a term which may extend to 2 years, or with fine, or with both.
[Indian PC 1860, s. 206]