धारा 27

Property in the possession of a wife, clerk or servant is, for the purposes of this Chapter, deemed to be the property of her husband, master or employer, as the case may be, if the husband, master or employer shall have been convicted of having received it from his wife, clerk or servant, or of having aided in concealing it, or of having abstained from giving notice to the authorities of its being in his possession, knowing it to be stolen property, or if the wife, clerk or servant has been convicted of having received it from her husband, master or employer, or of having aided in concealing it, or of having abstained from giving notice to the authorities of its being in her possession, knowing it to be stolen property.