(1) Where any dowry is received by any person other than the woman in connection with whose marriage it is given, that person shall transfer it to the woman,-
(a) if the dowry was received before marriage, within one year after the date of the marriage; or
(b) if the dowry was received at the time or after the marriage, within one year after the date of its receipt; or
(c) if the dowry was received when the woman was a minor, within one year after she has attained the age of eighteen years and pending such transfer shall hold it in trust for the benefit of the woman.
(2) Where the woman entitled to any property under sub-section (1) dies before receiving it, the heirs of the woman shall be entitled to claim it from the person holding it for the time being.
(3) Nothing contained in this section shall affect the liability of any person holding it for the time being.
CHAPTER IV LAXURY MARRIAGE TAX