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Removal, concealment, transfer or delivery of property to thwart tax recovery
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....g thereby to prevent that property or interest therein from being taken in execution of a certificate under the provisions of the Second Schedule shall be punishable with ^6[simple imprisonment for a term up to two years and with fine].] **************** NOTES:- 1. Omitted vide Section 20 of the Finance Act, 1968 w.e.f. 01-04-1968 before it was read as, ....
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....rson fails without reasonable cause or excuse- (a) to grant inspection or allow copies to be taken in accordance with the provisions of section 134; (b) to furnish in due time any of the returns or statements mentioned in section 133, ^2[****] section 206, section 285 or section 286; (c) ^3[*****] (d) to deduct and pay tax as required ^1[****] under sub-section ....