Section 260(1)(iv) in The Code of Criminal Procedure, 1973
(iv)assisting in the concealment or disposal of stolen property, under Section 414 of the Indian Penal Code (45 of 1860), where the value of such property does not exceed [two hundred rupees] [Substituted by Act 25 of 2005, Section 23, for "two hundred rupees" (w.e.f. 23-6-2006).];