Section 220(5)(j) in The Code of Criminal Procedure, 1973
(j)Several stolen sacks of corn are made over to A and B, who knew that they are stolen property for the purpose of concealing them. A and B thereupon voluntarily assist each other to conceal the sack 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 Indian Penal Code (45 of 1860).