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.
Simplified Explanation
This section deals with the fraudulent removal or concealment of property to prevent it from being seized in accordance with a court order or legal judgment, particularly in cases of forfeiture or execution of a decree.
Key Provisions of Section 243
Offense:
- Fraudulent Removal or Concealment:
The central offense involves a person fraudulently removing, concealing, transferring, or delivering property or any interest in property to someone else with the intention of preventing that property from being:- Seized as part of a forfeiture ordered by a court.
- Taken in execution of a decree or order from a civil suit or criminal case.
- Intent to Prevent Seizure:
The person’s intent must be clear: they want to prevent the property from being taken, either as a penalty (forfeiture) or as part of the execution of a legal decision, such as a fine, a court judgment, or the satisfaction of a decree.
Punishment:
- Imprisonment:
If convicted, the individual may face imprisonment, which can be either simple or rigorous, for up to three years. - Fine:
Additionally, the person may be fined up to five thousand rupees. - Combination of Penalties:
Both imprisonment and a fine may be imposed depending on the circumstances.
Explanation and Application
Key Elements of the Offense
- Fraudulent Nature:
The offense requires fraudulent intent, meaning the individual must deliberately hide, transfer, or dispose of the property with the intention of evading legal consequences or preventing the law from executing a sentence. - Types of Property:
The property involved may include assets, money, or interest in property that is subject to forfeiture or to being seized during the execution of a decree. - Legal Context:
The property is either:- Forfeited due to a criminal conviction.
- Seized in execution of a civil court decree or order, where the court may order the transfer of property to satisfy a judgment, such as paying a fine or debt.
- Knowledge of Likely Judgment:
The section also applies to cases where a person knows that a sentence or decree is likely to be passed, even if it has not yet been formally pronounced.
Examples of Offenses Under Section 243
- Concealing Assets After Conviction:
A convicted individual hides their property or transfers it to a relative, with the aim of preventing the court from confiscating it as part of the forfeiture ordered due to the conviction. - Transferring Property to Avoid Execution:
A person transfers valuable assets (e.g., a house or business interest) to another individual before a civil court orders the seizure of their property to satisfy a judgment or debt. - Avoiding Satisfaction of a Fine:
A defendant hides or disposes of property after being ordered to pay a fine, in an effort to prevent the authorities from seizing the property to satisfy the fine.
Conclusion
Section 243 of the Bharatiya Nyaya Sanhita, 2023 addresses the fraudulent removal, concealment, or transfer of property with the intent to avoid legal seizure or prevent the satisfaction of a judgment (forfeiture or decree execution). The section provides for punishment by imprisonment for up to three years, a fine up to five thousand rupees, or both. The law seeks to ensure that individuals cannot evade the consequences of legal proceedings by fraudulently hiding or transferring assets.
