Section 97
Prohibition Of Concealment Of Property Or Fraudulent Claim To Property
erty: (1) No person shall fraudulently conceal, transfer or
deliver to any person, or caused to be concealed, transferred or
delivered, any property, or right in such property, which is liable to
be forfeited, withheld, auctioned, sold or enforced or inventory of
which is to be taken pursuant to a decision of a court or competent
authority, intending thereby to prevent that property or right from
being so forfeited, withheld, auctioned, sold or enforced or make a
claim to such property or right therein.
(2) A person who commits, or causes to be committed, the
offence referred to in sub-section (1) shall be liable to a sentence of
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imprisonment for a term not exceeding two years or a fine not
exceeding twenty thousand rupees or both the sentences.