Any amount due under this Act including the tax admitted to be due Amount due under

according to the returns filed, which remains unpaid after the last date specified for this Act payment, shall be the first charge on the property of the defaulter and shall be recoverable as recoverable from him as if the same were arrears of land revenue. arrears offand

27. ! Where any person liable to pay any tax or other dues under this Act Transfer to creates during the period any proceedings under this Act are pending against him, defraud revenue a charge on, or transfers, any immovable property belonging to him in favour of void. any other person, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings unless he proves that such charge or transfer was not with the intention of defrauding any such tax or other dues.

Chapter -VI