recovery.

Where. a perso11, after any amounthas beco1I1e,due from him, creates a? on or parts "With the property belonging to him or in his possession by,way of sal?, mortgage, exchange. or any other modeof transfer whatsoeverof any of his properties in favourof any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in. respect of any tu or any other sum payable by thesaid person: Provided that, such charge or transfer shall' lipt be void if it is madefor adequate consideration, in good fai? and without notice : of the pendency of such proceedings under this Act or without notice of suclitax orother sum payable by thesaid person, -9r with the previouspermission. of the proper officer. I Transferof property to? void in certain cases. I I il 31 of2016