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Transfer of property to be void in certain cases

Section 75 - DEMANDS AND RECOVERY - Goods and Services Tax - Section 75 - 75. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him .....

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revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the said person: PROVIDED that, such charge or transfer shall not be void if it i .....

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