Transfer of suit property escapes voidance where no intent to defraud revenue is proved and valuable consideration is shown.

Transfer of suit property was discussed in the context of recovery of sales tax arrears under section 33-A of the M.P. General Sales Tax Act. The State had to show that the transfer was made with intent to defraud revenue before it could be treated as void; that element was not established. The transfer was also found to be for valuable consideration without notice of the pending proceedings, bringing it within the proviso's protection. On the recorded facts, the lower courts' findings were not open to interference in appeal, and the transfer was not treated as void under section 33-A.

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Issues: Whether the transfer of the suit property was liable to be treated as void for recovery of sales tax arrears under section 33-A of the M.P. General Sales Tax Act, and whether the transfer was protected by the proviso as one for valuable consideration without notice of the pending proceedings.

Analysis: The State failed to establish that the transfer was made with the intention to defraud the revenue, which was necessary to bring the transaction within section 33-A. The evidence also showed that the transfer was for valuable consideration, and the case fell within the protection of the proviso. The findings recorded by the lower courts on these facts did not suffer from any permissible ground for interference in appeal.

Conclusion: The transfer was not liable to be treated as void under section 33-A, and the appeal failed.

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