However, the body text of Section 44 is not included in the provided document.

Transfer to defraud revenue void.— (1) Where, during the pendency of any proceeding under this Act or after the completion thereof, any dealer creates a charge on, or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever, of any of his assets in favour of any other person with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer under this Act. (2) Nothing in this section shall impair the rights of an assignee in good faith and for valuable consideration.