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State of Rajasthan vs. Vaman Narain Ghiya & Anr.

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Penal Code, 1860–Sec. 414–Assisting in concealment of stolen property–Essential ingredients of offence-
(i) property in question is stolen property,
(ii) the accused assisted in concealing or disposing of or making away with the property,
(iii) he did so voluntarily, and
(iv) he had reasons to believe it to be the stolen property.