276Removal, concealment, transfer or delivery of property to thwart tax recovery.
Section 276 · Chapter XXII · page 1005 of the Act
Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, intending 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 27[simple
imprisonment for a term up to two years and with fine].
27 Sub. for "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.