Section 243.   Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution.

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 as a
forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to
be likely to be pronounced, by a Court or other competent authority, or from being taken in execution of a
decree or order which has been made, or which he knows to be likely to be made by a Court in a civil
suit, shall be punished with imprisonment of either description for a term which may extend to three
years, or with fine which may extend to five thousand rupees, or with both.