Section 243 BNS: Fraudulent Removal or Concealment of Property to Prevent Seizure (Formerly Section 206 IPC)

Section 243 of Bharatiya Nyaya Sanhita: Fraudulent Removal or Concealment of Property to Prevent Seizure

Official Bare Act Text

Override / Mandate Mens Rea (Intent) Actus Reus (Conduct) Punishment Limitation Monetary

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.

Legal Commentary & Landmark Judgments: Section 243

Section 243 penalises fraudulent removal, concealment, or transfer of property to prevent its seizure as a forfeiture or in execution of a decree.

Impending Seizure or Execution: Property liable to forfeiture, fine, or seizure in execution of a court decree.
Fraudulent Transfer or Concealment: Selling, gifting, removing, or concealing the asset fraudulently.
Intent to Thwart Execution: Done with intent to prevent the property from being seized or taken in execution.

Key Landmark Precedents:

Kameswaramma v. Radhakrishna Murthy (1963) 3 SCR 359: The Supreme Court noted that fraudulent conveyances executed to defeat execution creditors or penal fines are void and criminally actionable.
S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1: Reaffirmed that fraud unravels everything; clandestine dissipation of assets subject to judicial attachment constitutes criminal deceit.

Courtroom Practice & Strategic Litigation Guidance:

Examine the date of the impugned gift deed or transfer relative to the date of attachment or judgment. If executed immediately after an adverse verdict without consideration, fraudulent intent is established.

Section 243: Fraudulent Removal or Concealment of Property to Prevent Seizure

Section 243 of Bharatiya Nyaya Sanhita: Fraudulent Removal or Concealment of Property to Prevent Seizure

Legal Commentary & Landmark Judgments: Section 243