Section 97: Prohibition of concealment of property or fraudulent claim to property

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 imprisonment for a term not exceeding two years or a fine not exceeding twenty thousand rupees or both the sentences.