Fraudulent transfer of property void against tax claims unless made for adequate consideration, in good faith, or with prior permission. Where a person, after any amount has become due from him, creates a charge on or parts with property by sale, mortgage, exchange or any other transfer with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of tax or any other sum payable; provided that transfers for adequate consideration, in good faith and without notice of proceedings or tax, or with prior permission of the proper officer, are not void.