90. Delivery of property fraudulently conveyed to prevent distress or forcibly or clandestinely removed after distraint.
- When after an application made by the distrainer, it is proved to the satisfaction of the Collector that, -(a)a defaulter has made a fraudulent conveyance of movable property to prevent distress for arrears,(b)any person has forcibly or clandestinely taken away movable property once distrained, the Collector shall pass an order directing that the property be restored or that its value be paid to the distrainer.
