Section 235(4)(j) in The Code of Criminal Procedure, 1989 (1933 A. D.)
(j)Several stolen sacks of corn are made over to A and B, who know they are stolen property, for the purpose of concealing them. A and B thereupon voluntarily assist each other to conceal the sacks at the bottom of a grain pit. A and B may be separately charged with, and convicted of, offences under sections 411 and 414 of the Ranbir Penal Code.