When property is in the possession of a person's wife, clerk or servant, on account of that person, it is in that person's possession within the meaning of this Code.

Simply Put

This act means when any property is in favour of someone's wife, clerk or servant that means the property they are holding are thier own by this code; For example Mr A has transffered 3 parts of land in order to evade taxes one in the name of his wife another 2 in name of his 2 servents, all these 3 property are his own by this code

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