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<h1>Section 81: Invalidating Fraudulent Property Transfers to Defraud Tax Revenue unless Made in Good Faith or with Approval.</h1> Section 81 of the Delhi Goods and Services Tax Act, 2017, states that any transfer or charge on property by a person who owes taxes, intended to defraud government revenue, is void. However, such transfers are not void if made for adequate consideration, in good faith, without knowledge of ongoing proceedings or tax liabilities, or with prior permission from the proper officer. This provision aims to protect government revenue from fraudulent property transfers by individuals with outstanding tax obligations.