Transfer to defraud revenue: such conveyances are void against tax claims unless made for consideration in good faith.

Where an amount is due, any charge on or transfer of a person's property by sale, mortgage, exchange or other mode made with the intention of defrauding the Government revenue is void against claims for tax or other sums payable. The bar does not apply to transfers made for adequate consideration, in good faith and without notice of pending proceedings or of the liability, or where prior permission of the proper officer has been obtained.

---

---

---