section 16
Penalty for fraudulent conveyance of property to prevent distress
Puducherry Revenue Recovery Act, 1970Tax197061 sections
Statutory text
Where a defaulter makes any fraudulent conveyance of property to prevent the distress for arrears, any civil court of competent jurisdiction, upon proof thereof, shall summarily cause the property to be delivered up to the distrainer:
Provided that nothing in this section shall preclude the defaulter from being proceeded with under Section 424 of the Indian Penal Code.
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