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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Obstruction of tax recovery: penalising fraudulent removal or transfer of property to defeat execution and attract imprisonment.</h1> Removing, concealing, transferring or delivering property to frustrate tax recovery is a criminal offence when done fraudulently to prevent attachment or execution of assets under a tax enforcement certificate; such conduct attracts penal consequences including imprisonment and a monetary penalty.

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