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State of Puducherry - Section

Section 16 in Pondicherry Revenue Recovery Act, 1970

16. Penalty for fraudulent conveyance of property to prevent distress.

- Where a defaulter makes any fraudulent conveyance of property to prevent the distress for arrears, any civil court of competent jurisdiction, upon proof thereof, shall summarily cause the property to be delivered up to the distrainer.Provided that nothing in this section shall preclude the defaulter from being proceeded with under section 424 of the Indian Penal Code Central Act 45 of 1860.