Section 81 – Acts – DEMANDS AND RECOVERY – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 81 – Transfer of property to be void in certain cases. 81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention of defrauding the Government revenue, such charge or
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