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BNS Section 243: Fraudulent Removal Or Concealment Of Property To Prevent Its Seizure As Forfeited Or In Execution
Section 243 falls under Chapter 14 of the Bharatiya Nyaya Sanhita (BNS). Chapter 14 covers offences of false evidence and offences against public justice. Each section under this chapter deals with different offences related to matters that obstruct the delivery of public justice. Section 243 specifically deals with obstructing lawful seizure of property. Let us take a closer look at its provisions.
Definition of BNS Section 243
Section 243 of the Bharatiya Nyaya Sanhita (BNS), 2023 states:
“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.”
Explanation and Illustration of BNS Section 243
This section is applicable to any person within the sovereign borders of India, whether citizen, resident or otherwise. It deals with the offence of obstructing lawful seizure of property. Let us break down the section to get a better understanding of it.
Offence
To simplify what has been in the section, any person who tries to obstruct the lawful seizure of a property by government officials shall be considered an offender under the provisions of this section. The section lists the following activities as obstruction to lawful seizure:
Further, the section also clarifies that the timing of performing the above defined actions is irrelevant. It says that the actions above will be an offence if they are performed to prevent seizure under either of the following circumstances:
Obstruction from seizure of property in either circumstance shall be considered as an offence as long as they meet the following criteria.
Punishment
If any of the above mentioned actions meet the above mentioned criteria, they shall be prosecuted under the provisions of this section and if found guilty, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to five thousand rupees, or with both.
The above actions may not be an offence under this section if:
Illustration
X, who has not paid the dues on a loan he took for his car. The court order seizure of the car. He hides the car in a secret location and claims it has been stolen and hence cannot be possessed. X is an offender under Section 243.
Z who plans on evading payment of certain taxes transfers all his properties in the name of his cousin brother so that when the tax authorities try to seize his properties, they will be able to take them. The income tax authorities eventually find out and send him a notice. They send someone to seize the properties and find out what he has done. Z is prosecuted for the crime of tax evasion, as well as obstruction of lawful seizure of property under the provisions of Section 243.
Disclaimer:
The examples provided are for educational purposes only and do not constitute legal advice. They should not be used for legal proceedings or decision-making. For specific legal matters, please consult a qualified legal professional.
Key Points of BNS 243
This section deals with: Concealing property to avoid seizure.
Description of offence:
Punishment for offence:
Exceptions to offence:
Differences Between Section 243 of BNS and its equivalent IPC section
The BNS came into force on July 1, 2024, effectively replacing the Indian Penal Code.Section 243 of BNS replaces IPC Section 206. Let us look at the changes that have been made in the provisions of the new section in comparison to the old one.
| BNS Sections/Subsections | Subject | IPC Sections | Summary of Comparison |
|---|---|---|---|
| 243 | Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution. | 206 | The upper limit of imprisonment has been increased from two years to three years. The IPC section did not specify the amount of the fine. The BNS section specifically defines the fine up to five thousand rupees. |
Why Choose Vakilsearch for Bharatiya Nyaya Sanhita (BNS)?
Understanding the new Bharatiya Nyaya Sanhita (BNS) laws can be confusing, but Vakilsearch is here to make it easy for you. Here’s why we’re the right choice:
- Expert Help: Our lawyers know the BNS sections inside out and can guide you through how the new laws apply to you or your business.
- Simple and Clear: We break down all the legal jargons into simple language, so you can easily understand what steps to take.
- Personalised Service: Whether you need help with specific BNS sections for women or other legal concerns, we provide advice and support tailored to your situation.
- Experienced Team: We’ve helped thousands of clients understand about the old IPC sections, and now we’re ready to help you transition smoothly to the new BNS laws.
FAQs about Section 243 of the Bharatiya Nyaya Sanhita (BNS)
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