Transfer intended to defraud revenue void against tax claims unless made for adequate consideration or with prior permission.

A person's transfer or creation of a charge over property after a tax or other amount has become due is void against claims for that tax where the transfer is made with the intention of defrauding the Government revenue. Transfers made for adequate consideration, in good faith and without notice of proceedings or the tax, or with previous permission of the proper officer, are not void.

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