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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>Fraudulent removal of property to prevent tax recovery: penal liability includes imprisonment and fine provision.</h1> Removal, concealment, transfer or delivery of property with intent to prevent its seizure under a tax recovery certificate is criminalised, requiring a fraudulent act plus specific intent to prevent execution; the offence attracts rigorous imprisonment up to two years and a fine.

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