Where, during the pendency of any proceeding under this Act, any person creates a charge on or parts with the possession by way of sale, mortgage, gift or exchange or any other mode of transfer whatsoever, of any of his assets in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by such person as a result of the completion of the said proceedings.
Section 68: Transfers during pendency of proceedings void.
The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975
Where this provision sits
| Act | The Delhi Sales Tax Act, 1975 |
|---|---|
| Section | 68 |
| Marginal note | Transfers during pendency of proceedings void. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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