Tax recovery obstruction offence covers fraudulent transfer or concealment of property to defeat execution of a recovery certificate. Fraudulent removal, concealment, transfer or delivery of property or any interest in property, done with intent to prevent execution of a certificate for tax recovery, is an offence under the income-tax law. The provision targets conduct designed to defeat recovery proceedings by placing assets beyond enforcement under the relevant certificate mechanism. The prescribed punishment is simple imprisonment for a term up to two years and a fine.