Bharatiya Nyaya Sanhita, 2023

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

Section 243 of the Bharatiya Nyaya Sanhita, 2023 punishes fraudulent dealing with property where the intention is to prevent that property, or an interest in it, from being taken as forfeiture, in satisfaction of a fine, or in execution of a civil decree or order.

Current legal position: Section 243 BNS is the current provision corresponding to former Section 206 of the Indian Penal Code, 1860. The BNS provision increases the maximum imprisonment to three years and specifies a fine that may extend to Rs. 5,000.

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Text of Section 243 BNS

243. Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution.

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.

Meaning and scope of Section 243 BNS

The provision targets fraudulent acts designed to put property beyond the reach of lawful seizure or execution. It covers not only physical removal or concealment, but also transfer or delivery of property, including an interest in property.

The required intention is central. The act must be done with the intention of preventing the property or the relevant interest from being taken as forfeiture, in satisfaction of a fine, or in execution of a decree or order of a civil court. The provision also covers situations where the relevant sentence, decree or order has not yet been made but the accused knows it is likely to be made.

Essential ingredients of the offence

Section 243 BNS ordinarily requires the following elements:

  1. There is property or an interest in property.
  2. The accused removes, conceals, transfers or delivers that property or interest.
  3. The act is done fraudulently.
  4. The accused intends to prevent the property from being taken as forfeiture, in satisfaction of a fine, or in execution of a civil decree or order.
  5. The relevant sentence, decree or order has already been made, or the accused knows that it is likely to be made.

Punishment and procedural classification

Maximum imprisonment Imprisonment of either description for up to three years.
Fine Fine which may extend to Rs. 5,000.
Cognizable No. The offence is non-cognizable.
Bailable Yes.
Court having jurisdiction to try Any Magistrate.

Procedural point: The classification as non-cognizable, bailable and triable by any Magistrate is stated in the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023.

Corresponding provision under the Indian Penal Code

Section 243 BNS corresponds to Section 206 of the Indian Penal Code, 1860. The former IPC provision prescribed imprisonment up to two years, or fine, or both. Under Section 243 BNS, the maximum imprisonment is three years and the fine may extend to Rs. 5,000.

For conduct occurring before 1 July 2024, repeal and savings provisions may remain relevant. The applicable provision should therefore be determined with reference to the date of the alleged offence and the governing statutory savings clauses.

Illustrative situations

Depending on the evidence and surrounding facts, Section 243 BNS may be relevant where a person fraudulently:

  • moves property to another place to avoid its forfeiture;
  • conceals an asset to prevent recovery of a court-imposed fine;
  • transfers an interest in property to keep it beyond execution of a decree;
  • delivers property to another person to prevent lawful seizure; or
  • disposes of property after learning that a decree, order or sentence affecting that property is likely to be made.

These examples are explanatory only. Whether the offence is made out depends on the statutory ingredients and the facts proved in a particular case.

Frequently asked questions

What is the maximum punishment under Section 243 BNS?

Imprisonment may extend to three years. The court may instead impose a fine up to Rs. 5,000, or impose both imprisonment and fine.

Is Section 243 BNS bailable?

Yes. It is classified as bailable.

Is Section 243 BNS cognizable?

No. It is classified as non-cognizable.

Which court can try an offence under Section 243 BNS?

The First Schedule to the BNSS classifies it as triable by any Magistrate.

Which IPC provision corresponds to Section 243 BNS?

Section 206 of the Indian Penal Code, 1860.